Kotton v First Tier Tribunal (Tax Chamber) & Anor [2019] EWHC 1327 (Admin) (24 May 2019)

Kotton v First Tier Tribunal (Tax Chamber) & Anor [2019] EWHC 1327 (Admin) (24 May 2019)

The HMRC officer and the FTT were justified in concluding that the information and documents required by the notice were reasonably required for checking the claimant's tax position, specifically his tax residence status, and all statutory and procedural requirements for issuing and approving the notice were satisfied. The challenge to the notice fails.

Citation
[2019] EWHC 1327 (Admin)
Parties
Claimant: Alexander Kotton; First Defendant: First Tier Tribunal (Tax Chamber); Second Defendant: The Commissioners for Her Majesty's Revenue and Customs; Interested Party: American Express Services Europe Limited
Jurisdiction
England and Wales
Judgment Date
24 May 2019
Procedural Posture
Judicial Review / Final Judgment on Substantive Application
Outcome
Claim dismissed
Legal Topics
Third Party Information Notices, Judicial Review of HMRC Decisions, Exchange of Information Under EU Directive, Double Taxation Agreements, Reasonableness of Investigatory Powers
Tax Law Administrative Law International Cooperation Third Party Information Notices Judicial Review of HMRC Decisions Exchange of Information Under EU Directive Double Taxation Agreements Reasonableness of Investigatory Powers

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Parties

Alexander Kotton

Claimant

First Tier Tribunal (Tax Chamber)

First Defendant

The Commissioners for Her Majesty's Revenue and Customs

Second Defendant

American Express Services Europe Limited

Interested Party

Procedural Posture

Judicial Review / Final Judgment on Substantive Application

Legal Issues

  1. 1 Whether HMRC's third party information notice was 'reasonably required' for checking the claimant's tax position under Schedule 36 to the Finance Act 2008
  2. 2 Whether the First Tier Tribunal had power to approve the notice
  3. 3 Whether the statutory conditions for issuing and approving the notice were met

Ratio Decidendi

The HMRC officer and the FTT were justified in concluding that the information and documents required by the notice were reasonably required for checking the claimant's tax position, specifically his tax residence status, and all statutory and procedural requirements for issuing and approving the notice were satisfied. The challenge to the notice fails.

Court Disposition

Claim dismissed

Orders

  • The claim for judicial review is refused.
  • No action to be taken on the information notice pending outcome is now lifted.