Alvi v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2016] UKFTT 201 (TC) (27 January 2016)

Alvi v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2016] UKFTT 201 (TC) (27 January 2016)

All HMRC information requests were reasonable, clear, and necessary for determining the appellant's tax liabilities. The appellant either possessed or had the power to obtain the requested documents and information from the trust and scheme promoter. The requests did not breach the appellant's human rights. The appellant must make efforts to obtain and provide the requested information.

Citation
[2016] UKFTT 201
Parties
Appellant: Dr Samir Alvi; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
27 January 2016
Procedural Posture
Income Tax/corporation Tax Information Notice Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Schedule 36 Information Notices, Tax Avoidance Schemes, Reasonableness of HMRC Requests, Human Rights and Tax Investigations
Tax Law Schedule 36 Information Notices Tax Avoidance Schemes Reasonableness of HMRC Requests Human Rights and Tax Investigations

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Parties

Dr Samir Alvi

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Information Notice Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether HMRC's information requests under Schedule 36 Finance Act 2008 were reasonable, clear, and necessary
  2. 2 Whether the appellant possessed or had power to obtain the requested documents/information
  3. 3 Whether the requests breached the appellant's human rights

Ratio Decidendi

All HMRC information requests were reasonable, clear, and necessary for determining the appellant's tax liabilities. The appellant either possessed or had the power to obtain the requested documents and information from the trust and scheme promoter. The requests did not breach the appellant's human rights. The appellant must make efforts to obtain and provide the requested information.

Court Disposition

Appeal dismissed

Orders

  • Appellant must obtain and provide the requested documents and information from the trust, scheme promoter, and other relevant parties as per HMRC's information notices.