Jimenez, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors

Jimenez, R (on the application of) v The First Tier Tribunal (Tax Chamber) & Ors

Schedule 36 of the Finance Act 2008 does not confer power on HMRC to issue taxpayer notices to persons outside the UK, including British nationals resident abroad, absent clear statutory language or mutual assistance arrangements. The notice to the Claimant in Dubai was unlawful and must be quashed.

Parties
Claimant: Tony Michael Jimenez; First Respondent: The First Tier Tribunal (Tax Chamber); Second Respondent: Her Majesty’s Commissioners for Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
20 October 2017
Procedural Posture
Judicial Review / Final Judgment
Outcome
Claim allowed; taxpayer notice quashed.
Legal Topics
Statutory Interpretation, Territorial Jurisdiction, Enforcement Jurisdiction, International Comity, Taxpayer Notices, Schedule 36 Finance Act 2008
Tax Law Administrative Law International Law Statutory Interpretation Territorial Jurisdiction Enforcement Jurisdiction International Comity Taxpayer Notices +1 more

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Parties

Tony Michael Jimenez

Claimant

The First Tier Tribunal (Tax Chamber)

First Respondent

Her Majesty’s Commissioners for Revenue and Customs

Second Respondent

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether Schedule 36 of the Finance Act 2008 permits HMRC to issue taxpayer notices to British nationals resident abroad
  2. 2 Whether the statutory power to issue information notices has extra-territorial effect
  3. 3 Whether approval by the First-tier Tribunal for such notices is lawful when the recipient is outside UK jurisdiction

Ratio Decidendi

Schedule 36 of the Finance Act 2008 does not confer power on HMRC to issue taxpayer notices to persons outside the UK, including British nationals resident abroad, absent clear statutory language or mutual assistance arrangements. The notice to the Claimant in Dubai was unlawful and must be quashed.

Court Disposition

Claim allowed; taxpayer notice quashed.

Orders

  • The taxpayer notice issued to the Claimant in Dubai is quashed.
  • No further orders as to costs or directions.