Thompson v Revenue & Customs [2013] UKFTT 103 (TC) (06 February 2013)

Thompson v Revenue & Customs [2013] UKFTT 103 (TC) (06 February 2013)

The information and documents requested by HMRC in paragraphs 1 and 2 of the information notice were reasonably required to check the appellant’s tax position and were within her possession or power; the appellant failed to demonstrate a reasonable excuse for non-production. The information required by paragraph 3 related to statutory records, removing the Tribunal’s jurisdiction to hear an appeal on that point.

Citation
[2013] UKFTT 103 (TC)
Parties
Appellant: Eudora Thompson; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
06 February 2013
Procedural Posture
Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Appeal Against Information Notice
Outcome
Appeal dismissed in relation to paragraphs 1 and 2; struck out for lack of jurisdiction in relation to paragraph 3.
Legal Topics
Income Tax, Corporation Tax, Information Notice, Schedule 36 Finance Act 2008, Statutory Records, Onus of Proof
Tax Law Income Tax Corporation Tax Information Notice Schedule 36 Finance Act 2008 Statutory Records Onus of Proof

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Parties

Eudora Thompson

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal (tax Chamber) Decision on Appeal Against Information Notice

Legal Issues

  1. 1 Whether information or documents specified in the information notice were reasonably required by HMRC to check the appellant's tax position
  2. 2 Whether the documents were within the appellant’s possession or power
  3. 3 Whether certain information constituted the appellant’s statutory records, resulting in no right of appeal against that part of the notice

Ratio Decidendi

The information and documents requested by HMRC in paragraphs 1 and 2 of the information notice were reasonably required to check the appellant’s tax position and were within her possession or power; the appellant failed to demonstrate a reasonable excuse for non-production. The information required by paragraph 3 related to statutory records, removing the Tribunal’s jurisdiction to hear an appeal on that point.

Court Disposition

Appeal dismissed in relation to paragraphs 1 and 2; struck out for lack of jurisdiction in relation to paragraph 3.

Orders

  • The information notice of 16 May 2011 is confirmed as regards paragraphs 1 and 2.
  • The appeal in relation to paragraph 3 of the information notice is struck out for lack of jurisdiction.