Foreign National v Revenue And Customs (Information notice - whether validly issued and reasonably required) [2023] UKFTT 475 (TC) (12 January 2023)

Foreign National v Revenue And Customs (Information notice - whether validly issued and reasonably required) [2023] UKFTT 475 (TC) (12 January 2023)

The Tribunal held that the information notice was validly issued under Schedule 36 Finance Act 2008 as there were open enquiries into the appellant’s tax returns and no closure notice had been issued. The information and documents requested were reasonably required to check the appellant’s tax position, particularly...

Source-derived case information.

Citation
[2023] UKFTT 475
Parties
Appellant: Foreign National; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 January 2023
Procedural Posture
Tax Appeal (information Notice) / First Tier Tribunal (tax Chamber) Judgment on Appeal Against Information Notice
Outcome
Appeal dismissed
Legal Topics
Information Notice Validity, Reasonably Required Information, Non Resident Tax Obligations, Schedule 36 Finance Act 2008, Jeopardy Amendment, Human Rights (article 8 Echr)
Tax Law Administrative Law Information Notice Validity Reasonably Required Information Non Resident Tax Obligations Schedule 36 Finance Act 2008 Jeopardy Amendment Human Rights (article 8 Echr)

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Parties

Foreign National

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the information notice issued under Schedule 36 Finance Act 2008 was validly issued
  2. 2 Whether the information and documents requested were reasonably required for checking the appellant’s tax position
  3. 3 Whether the notice infringed the appellant’s rights under Article 8 ECHR

Ratio Decidendi

The Tribunal held that the information notice was validly issued under Schedule 36 Finance Act 2008 as there were open enquiries into the appellant’s tax returns and no closure notice had been issued. The information and documents requested were reasonably required to check the appellant’s tax position, particularly given inconsistencies and omissions in his disclosures. The notice was not a fishing expedition and did not infringe Article 8 ECHR rights as it was proportionate and lawful. The jeopardy amendment did not preclude further information requests as the enquiry remained open.

Court Disposition

Appeal dismissed

Orders

  • The information notice was validly issued and remains in force.
  • The appellant is required to comply with the outstanding items in the varied information notice.