Mr E & Ors v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 590 (TC) (09 October 2018)

Mr E & Ors v Revenue & Customs (PROCEDURE : Other) [2018] UKFTT 590 (TC) (09 October 2018)

The Tribunal has no power to order an inter partes determination or hearing of HMRC’s application for approval of a third party information notice under Schedule 36 Finance Act 2008; the statutory scheme is ex parte, and applicants’ requests for attendance, notification, hearing notes, and a stay are refused.

Citation
[2018] UKFTT 590
Parties
Applicants: Mr E and 3 corporate applicants; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
09 October 2018
Procedural Posture
First Tier Tribunal (tax) Procedure: Other / Procedural Application Prior to Determination of Hmrc’s Schedule 36 Application
Outcome
All applications refused except for anonymisation of decision notice.
Legal Topics
Schedule 36 Finance Act 2008, Third Party Information Notice, Ex Parte Vs Inter Partes Hearings, Judicial Review, Tribunal Procedure
Tax Law Administrative Law Schedule 36 Finance Act 2008 Third Party Information Notice Ex Parte Vs Inter Partes Hearings Judicial Review Tribunal Procedure

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Parties

Mr E and 3 corporate applicants

Applicants

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

First Tier Tribunal (tax) Procedure: Other / Procedural Application Prior to Determination of Hmrc’s Schedule 36 Application

Legal Issues

  1. 1 Does the Tribunal have power to order an inter partes determination of HMRC’s application for approval of a third party information notice under Schedule 36?
  2. 2 Are applicants entitled to attend or be informed of the hearing, receive a note of the hearing, or obtain a stay for judicial review purposes?

Ratio Decidendi

The Tribunal has no power to order an inter partes determination or hearing of HMRC’s application for approval of a third party information notice under Schedule 36 Finance Act 2008; the statutory scheme is ex parte, and applicants’ requests for attendance, notification, hearing notes, and a stay are refused.

Court Disposition

All applications refused except for anonymisation of decision notice.

Orders

  • Application for inter partes hearing refused.
  • Application for oral hearing refused.