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 was served on the appellant as required by s 8 TMA, because HMRC failed to send the notice to the appellant’s last known address. As a result, the determination, enquiry, and closure notice were all invalid, and the assessment to income tax for 2008/2009 must be discharged.

Citation
[2016] UKFTT 97 (TC)
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/corporation Tax: Assessment/self Assessment Appeal / First Tier Tribunal (tax Chamber) Substantive Decision After Hearing and Written Submissions
Outcome
Appeal allowed
Legal Topics
Self Assessment Returns, Validity of Notice, Enquiry and Closure Notices, Service of Documents, PAYE Underpayment, Statutory Interpretation
Tax Law Administrative Law Self Assessment Returns Validity of Notice Enquiry and Closure Notices Service of Documents PAYE Underpayment Statutory Interpretation

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Parties

Alexander Revell

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax: Assessment/self Assessment Appeal / First Tier Tribunal (tax Chamber) Substantive Decision After Hearing and Written Submissions

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 could validly open an enquiry and issue a closure notice in the absence of a valid notice to file
  3. 3 Whether the determination and subsequent assessment were valid

Ratio Decidendi

No valid notice to file a self-assessment return was served on the appellant as required by s 8 TMA, because HMRC failed to send the notice to the appellant’s last known address. As a result, the determination, enquiry, and closure notice were all invalid, and the assessment to income tax for 2008/2009 must be discharged.

Court Disposition

Appeal allowed

Orders

  • Assessment to income tax for 2008/2009 discharged
  • Notice of enquiry and closure notice declared invalid