Collinson v Revenue & Customs [2010] UKFTT 165 (TC) (13 April 2010)

Collinson v Revenue & Customs [2010] UKFTT 165 (TC) (13 April 2010)

HMRC failed to demonstrate objectively reasonable grounds for not issuing a closure notice after more than nine years; the Applicant had cooperated and provided all documentation except privileged material, and HMRC had not exercised statutory powers to obtain it. Delay prejudices fair resolution and is not justified by generic scheme review or pending appellate decisions.

Citation
[2010] UKFTT 165
Parties
Applicant: Harold Hugh Collinson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 April 2010
Procedural Posture
Application for Direction to Issue Closure Notice Under Section 28 a TMA / First Tier Tribunal (tax), Decision on Application
Outcome
Application granted; direction issued.
Legal Topics
Self Assessment Return, Closure Notice, Enquiry Procedure, Capital Gains Tax, Loss Relief, Relevant Discounted Security
Tax Law Self Assessment Return Closure Notice Enquiry Procedure Capital Gains Tax Loss Relief Relevant Discounted Security

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Parties

Harold Hugh Collinson

Applicant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Application for Direction to Issue Closure Notice Under Section 28 a TMA / First Tier Tribunal (tax), Decision on Application

Legal Issues

  1. 1 Whether HMRC has shown reasonable grounds for not issuing a closure notice within a specified period under section 28A TMA

Ratio Decidendi

HMRC failed to demonstrate objectively reasonable grounds for not issuing a closure notice after more than nine years; the Applicant had cooperated and provided all documentation except privileged material, and HMRC had not exercised statutory powers to obtain it. Delay prejudices fair resolution and is not justified by generic scheme review or pending appellate decisions.

Court Disposition

Application granted; direction issued.

Orders

  • HMRC is directed to issue a closure notice on or before 4.00 pm on 7 February 2010 in respect of the enquiry opened on 5 January 2001 into the Applicant’s tax return for 1998–1999.
  • Both parties may make written submissions as to costs within specified periods.