William Tinkler v The Commissioners for HMRC

William Tinkler v The Commissioners for HMRC

Notice of enquiry under section 9A TMA 1970 was validly given to Mr Tinkler when HMRC sent a copy of the notice to his agent, BDO, who had actual and apparent authority to receive such notice. Statutory protections cannot be overridden by estoppel by convention, and mere knowledge of the enquiry by the taxpayer is insufficient to constitute valid notice.

Parties
Appellant: William Tinkler; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
13 March 2018
Procedural Posture
Appeal / Upper Tribunal Decision on Preliminary Issue
Outcome
HMRC's appeal allowed; Mr Tinkler's appeal dismissed; case remitted to FTT for substantive hearing.
Legal Topics
Income Tax, Notice of Enquiry, Agency, Estoppel by Convention, Service of Documents
Tax Law Administrative Law Income Tax Notice of Enquiry Agency Estoppel by Convention Service of Documents

Case Brief

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Parties

William Tinkler

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / Upper Tribunal Decision on Preliminary Issue

Legal Issues

  1. 1 Whether HMRC validly gave notice of enquiry to the taxpayer under section 9A TMA 1970
  2. 2 Whether notice sent to agent constituted valid notice
  3. 3 Whether taxpayer is estopped from asserting invalidity of enquiry

Ratio Decidendi

Notice of enquiry under section 9A TMA 1970 was validly given to Mr Tinkler when HMRC sent a copy of the notice to his agent, BDO, who had actual and apparent authority to receive such notice. Statutory protections cannot be overridden by estoppel by convention, and mere knowledge of the enquiry by the taxpayer is insufficient to constitute valid notice.

Court Disposition

HMRC's appeal allowed; Mr Tinkler's appeal dismissed; case remitted to FTT for substantive hearing.

Orders

  • Any application for costs must be made in writing within one month with a schedule of costs as required by Tribunal Procedure Rules.