Kotton v First Tier Tribunal (Tax Chamber) & Anor

Kotton v First Tier Tribunal (Tax Chamber) & Anor

It was open to the HMRC officer, acting lawfully, to conclude that the information and documents required by the Notice are reasonably required for checking the Claimant’s tax position; the decision was neither irrational nor legally flawed.

Parties
Claimant: Alexander Kotton; First Defendant: First Tier Tribunal (Tax Chamber); Second Defendant: The Commissioners for Her Majesty’s Revenue and Customs (HMRC); Interested Party: American Express Services Europe Limited
Jurisdiction
England and Wales
Judgment Date
24 May 2019
Procedural Posture
Judicial Review / Final Judgment
Outcome
Application for judicial review dismissed.
Legal Topics
Third Party Information Notice, International Mutual Assistance, Judicial Review, Tax Residence, Controlled Foreign Company (cfc) Rules
Tax Law Administrative Law Third Party Information Notice International Mutual Assistance Judicial Review Tax Residence Controlled Foreign Company (cfc) Rules

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Parties

Alexander Kotton

Claimant

First Tier Tribunal (Tax Chamber)

First Defendant

The Commissioners for Her Majesty’s Revenue and Customs (HMRC)

Second Defendant

American Express Services Europe Limited

Interested Party

Procedural Posture

Judicial Review / Final Judgment

Legal Issues

  1. 1 Whether HMRC officer was justified in concluding information/documents required by the Notice are reasonably required for checking the Claimant’s tax position
  2. 2 Whether the statutory conditions for issuing a third party notice under Schedule 36 Finance Act 2008 were satisfied

Ratio Decidendi

It was open to the HMRC officer, acting lawfully, to conclude that the information and documents required by the Notice are reasonably required for checking the Claimant’s tax position; the decision was neither irrational nor legally flawed.

Court Disposition

Application for judicial review dismissed.

Orders

  • The Notice stands and may now be enforced.