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 hearing or to provide hearing notes, reasons, or a stay in respect of HMRC’s ex parte application for approval of a third party information notice under Schedule 36 Finance Act 2008. The statutory scheme is one of judicial monitoring, not adversarial litigation, and this is supported by binding and persuasive authority. The applicants’ only recourse is judicial review after the fact.

Citation
[2018] UKFTT 590 (TC)
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 Substantive Application for Third Party Information Notice Under Schedule 36 Finance Act 2008
Outcome
All applications refused except for anonymisation of the decision notice.
Legal Topics
Third Party Information Notices, Ex Parte and Inter Partes Hearings, Judicial Monitoring, Schedule 36 Finance Act 2008, Procedural Fairness, Confidential Informant Material, Judicial Review
Tax Law Administrative Law Third Party Information Notices Ex Parte and Inter Partes Hearings Judicial Monitoring Schedule 36 Finance Act 2008 Procedural Fairness Confidential Informant Material +1 more

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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 Substantive Application for Third Party Information Notice Under Schedule 36 Finance Act 2008

Legal Issues

  1. 1 Whether the Tribunal has power to order an inter partes determination of HMRC’s application for approval of a third party information notice under Schedule 36 Finance Act 2008
  2. 2 Whether applicants are entitled to be informed of, attend, or receive records of the ex parte hearing
  3. 3 Whether the Tribunal can order a stay of execution of any approved notice

Ratio Decidendi

The Tribunal has no power to order an inter partes hearing or to provide hearing notes, reasons, or a stay in respect of HMRC’s ex parte application for approval of a third party information notice under Schedule 36 Finance Act 2008. The statutory scheme is one of judicial monitoring, not adversarial litigation, and this is supported by binding and persuasive authority. The applicants’ only recourse is judicial review after the fact.

Court Disposition

All applications refused except for anonymisation of the decision notice.

Orders

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