Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors [2016] EWCA Civ 15 (15 January 2016)

Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors [2016] EWCA Civ 15 (15 January 2016)

Schedule 36 was properly interpreted and applied; the statutory scheme distinguishes between taxpayers, third parties, and non-taxpayer entities, and does not require all to be given reasons or opportunity to make representations. The appellants had sufficient notice and opportunity to challenge the notices via judicial review, satisfying Article 6 and Article 8 ECHR. No breach of statutory or Convention rights occurred.

Citation
[2016] EWCA Civ 15
Parties
Appellants: Derrin Brothers Properties Ltd & Others; First Respondent: A Judge of the First Tier Tribunal (Tax Chamber); Second Respondent: The Commissioners for Her Majesty's Revenue and Customs; Second Respondent: HSBC Bank plc; Interested Party: Lubbock Fine LLP
Jurisdiction
England and Wales
Judgment Date
15 January 2016
Procedural Posture
Judicial Review Appeal / Court of Appeal Judgment
Outcome
appeal dismissed
Legal Topics
Third Party Information Notices, Judicial Review, European Convention on Human Rights, Finance Act 2008 Schedule 36, Right to Fair Trial, Privacy and Confidentiality, International Tax Cooperation
Tax Law Human Rights Law Administrative Law Third Party Information Notices Judicial Review European Convention on Human Rights Finance Act 2008 Schedule 36 Right to Fair Trial +2 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 Respondent

HSBC Bank plc

Second Respondent

Lubbock Fine LLP

Interested Party

Procedural Posture

Judicial Review Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether HMRC and the First Tier Tribunal breached Schedule 36 requirements in issuing third party notices
  2. 2 Whether the procedure breached Article 6 (right to fair trial) and Article 8 (privacy) of the European Convention on Human Rights
  3. 3 Whether all appellants should have been treated as 'taxpayers' under Schedule 36

Ratio Decidendi

Schedule 36 was properly interpreted and applied; the statutory scheme distinguishes between taxpayers, third parties, and non-taxpayer entities, and does not require all to be given reasons or opportunity to make representations. The appellants had sufficient notice and opportunity to challenge the notices via judicial review, satisfying Article 6 and Article 8 ECHR. No breach of statutory or Convention rights occurred.

Court Disposition

appeal dismissed

Orders

  • No order quashing the third party notices
  • No prohibition on HMRC issuing further notices in reliance on the FTT's decision