Alexander Langsam v The Commissioners for HMRC

Alexander Langsam v The Commissioners for HMRC

The appeal concerns an information notice and, absent material factual dispute or need for complex case management, should remain a Basic case. The issues are legal, not factual, and a video hearing is suitable. There is no practical advantage to re-allocation, and the Practice Direction supports the current categorisation.

Parties
Appellant: Alexander Langsam; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
04 August 2025
Procedural Posture
Tax Appeal (allocation of Case Category) / Interlocutory Application for Re Allocation From Basic to Standard Case
Outcome
Application for re-allocation dismissed; appeal to proceed as Basic case.
Legal Topics
Case Categorisation, Information Notice Appeals, Judicial Review Overlap, Video Vs Hybrid Hearings
Tax Law Administrative Law Tribunal Procedure Case Categorisation Information Notice Appeals Judicial Review Overlap Video Vs Hybrid Hearings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 2 Party arguments 2
Sign in to unlock

Parties

Alexander Langsam

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (allocation of Case Category) / Interlocutory Application for Re Allocation From Basic to Standard Case

Legal Issues

  1. 1 Whether the appeal should be re-allocated from Basic to Standard case category under Rule 23
  2. 2 Whether the complexity of legal issues or need for witness evidence justifies re-allocation

Ratio Decidendi

The appeal concerns an information notice and, absent material factual dispute or need for complex case management, should remain a Basic case. The issues are legal, not factual, and a video hearing is suitable. There is no practical advantage to re-allocation, and the Practice Direction supports the current categorisation.

Court Disposition

Application for re-allocation dismissed; appeal to proceed as Basic case.

Orders

  • Appeal to remain categorised as Basic case.
  • Appeal to be determined by video hearing.