Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors

Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors

The requirements of Schedule 36 to the Finance Act 2008 were properly satisfied; only three appellants were correctly treated as 'taxpayers' and received adequate and timely reasons. The process, including judicial monitoring and judicial review, provided sufficient safeguards and did not breach Article 6 or Article 8 ECHR rights. The appeal is dismissed.

Parties
Appellants: Derrin Brothers Properties Ltd & Others; First Respondent: A Judge of the First Tier Tribunal (Tax Chamber); Second Respondents: The Commissioners for Her Majesty’s Revenue and Customs; Interested Parties: HSBC Bank plc; Interested Parties: Lubbock Fine LLP
Jurisdiction
England and Wales
Judgment Date
15 January 2016
Procedural Posture
Judicial Review Appeal / Appeal From High Court to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Third Party Information Notices, Judicial Review, Article 6 ECHR (right to Fair Trial), Article 8 ECHR (right to Private Life), Double Taxation Convention, Schedule 36 Finance Act 2008
Tax Law Human Rights Law Administrative Law Third Party Information Notices Judicial Review Article 6 ECHR (right to Fair Trial) Article 8 ECHR (right to Private Life) Double Taxation Convention +1 more

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Parties

Derrin Brothers Properties Ltd & Others

Appellants

A Judge of the First Tier Tribunal (Tax Chamber)

First Respondent

The Commissioners for Her Majesty’s Revenue and Customs

Second Respondents

HSBC Bank plc

Interested Parties

Lubbock Fine LLP

Interested Parties

Procedural Posture

Judicial Review Appeal / Appeal From High Court to Court of Appeal

Legal Issues

  1. 1 Whether the requirements of Schedule 36 to the Finance Act 2008 were breached in issuing third party notices for tax information
  2. 2 Whether the process breached Article 6 and/or Article 8 of the European Convention on Human Rights
  3. 3 Whether all appellants should have been treated as 'taxpayers' for the purposes of Schedule 36

Ratio Decidendi

The requirements of Schedule 36 to the Finance Act 2008 were properly satisfied; only three appellants were correctly treated as 'taxpayers' and received adequate and timely reasons. The process, including judicial monitoring and judicial review, provided sufficient safeguards and did not breach Article 6 or Article 8 ECHR rights. The appeal is dismissed.

Court Disposition

Appeal dismissed