Assembly Global Networks Limited v The Commissioners for HMRC

Assembly Global Networks Limited v The Commissioners for HMRC

The Enquiry Letter was properly addressed, pre-paid, and posted by HMRC on 18 July 2022. Although there was no ordinary course of post during the week of 18 July due to disruption, the ordinary course resumed on 25 July. The deeming provision under Interpretation Act s 7 applied, and the letter was deemed delivered by 28 July 2022. AGN failed to prove non-receipt at its registered office. The preliminary issue is decided in favour of HMRC.

Parties
Appellant: Assembly Global Networks Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 October 2024
Procedural Posture
Tax Appeal / Preliminary Issue Determination
Outcome
Preliminary issue decided in favour of HMRC
Legal Topics
Service of Documents, Interpretation Act Section 7, Corporation Tax Enquiry, Postal Service Disruption, Deeming Provisions
Tax Law Administrative Law Service of Documents Interpretation Act Section 7 Corporation Tax Enquiry Postal Service Disruption Deeming Provisions

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Parties

Assembly Global Networks Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Preliminary Issue Determination

Legal Issues

  1. 1 Whether the notice of enquiry was served within the statutory time limit
  2. 2 Whether the letter was properly posted and addressed
  3. 3 Whether postal disruption prevented operation of the deeming provision under Interpretation Act s 7

Ratio Decidendi

The Enquiry Letter was properly addressed, pre-paid, and posted by HMRC on 18 July 2022. Although there was no ordinary course of post during the week of 18 July due to disruption, the ordinary course resumed on 25 July. The deeming provision under Interpretation Act s 7 applied, and the letter was deemed delivered by 28 July 2022. AGN failed to prove non-receipt at its registered office. The preliminary issue is decided in favour of HMRC.

Court Disposition

Preliminary issue decided in favour of HMRC