Couldwell Concrete Flooring Ltd v Revenue & Customs [2015] UKFTT 135 (TC) (23 March 2015)

Couldwell Concrete Flooring Ltd v Revenue & Customs [2015] UKFTT 135 (TC) (23 March 2015)

All documents and information requested in the first Information Notice are statutory records under Schedule 36 Finance Act 2008, so there is no right of appeal and the appeal must be struck out. In the second Information Notice, the request for bank statements is also for statutory records and not appealable, but the request for mileage and payment information is too vague and ambiguous to be reasonably required, so that part of the notice is set aside.

Citation
[2015] UKFTT 135
Parties
Appellant: Couldwell Concrete Flooring Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
23 March 2015
Procedural Posture
Tax Appeal (first Tier Tribunal) / Application to Strike Out and Substantive Appeal Against Information Notices Under Schedule 36 Finance Act 2008
Outcome
Appeal in TC/2014/01214 struck out; appeal in TC/2014/01794 partly struck out and partly allowed.
Legal Topics
Information Notices, Statutory Records, Right of Appeal, Schedule 36 Finance Act 2008, Company Tax Returns, VAT Records
Tax Law Administrative Law Information Notices Statutory Records Right of Appeal Schedule 36 Finance Act 2008 Company Tax Returns VAT Records

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Parties

Couldwell Concrete Flooring Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Application to Strike Out and Substantive Appeal Against Information Notices Under Schedule 36 Finance Act 2008

Legal Issues

  1. 1 Whether documents and information requested by HMRC are statutory records under Schedule 36 Finance Act 2008
  2. 2 Whether there is a right of appeal against Information Notices requiring statutory records
  3. 3 Whether HMRC can require documents to be produced in a specific format

Ratio Decidendi

All documents and information requested in the first Information Notice are statutory records under Schedule 36 Finance Act 2008, so there is no right of appeal and the appeal must be struck out. In the second Information Notice, the request for bank statements is also for statutory records and not appealable, but the request for mileage and payment information is too vague and ambiguous to be reasonably required, so that part of the notice is set aside.

Court Disposition

Appeal in TC/2014/01214 struck out; appeal in TC/2014/01794 partly struck out and partly allowed.

Orders

  • Appeal TC/2014/01214 struck out as all requested items are statutory records.
  • In TC/2014/01794, appeal against Document Requirement struck out; appeal against Information Requirement allowed and that part of the Information Notice set aside.