Revell v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 97 (TC) (16 February 2016)

Revell v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2016] UKFTT 97 (TC) (16 February 2016)

No valid notice to file a self-assessment return for 2008/2009 was served on the appellant, as HMRC failed to send the notice to his last known address. Consequently, the subsequent determination, enquiry, and closure notice were invalid, and the assessment to income tax for that year must be discharged.

Citation
[2016] UKFTT 97
Parties
Appellant: Alexander Revell; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 February 2016
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision
Outcome
Appeal allowed
Legal Topics
Income Tax, Self Assessment, Notice to File Return, Validity of Enquiry, Closure Notice, Taxes Management Act 1970
Tax Law Income Tax Self Assessment Notice to File Return Validity of Enquiry Closure Notice Taxes Management Act 1970

Case Brief

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Parties

Alexander Revell

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Final Decision

Legal Issues

  1. 1 Whether a valid notice to file a self-assessment return was served on the appellant under s 8 TMA 1970
  2. 2 Whether HMRC validly opened an enquiry and issued a closure notice under ss 9A and 28A TMA 1970
  3. 3 Whether the determination and assessment to income tax for 2008/2009 were valid

Ratio Decidendi

No valid notice to file a self-assessment return for 2008/2009 was served on the appellant, as HMRC failed to send the notice to his last known address. Consequently, the subsequent determination, enquiry, and closure notice were invalid, and the assessment to income tax for that year must be discharged.

Court Disposition

Appeal allowed

Orders

  • Assessment to income tax for 2008/2009 discharged