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 show objectively reasonable grounds for not issuing a closure notice after more than nine years; powers to obtain documents not exercised, and delay prejudices fair resolution. Direction to issue closure notice granted.

Citation
[2010] UKFTT 165 (TC)
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), Determination of Application
Outcome
Direction granted; HMRC to issue closure notice within specified period.
Legal Topics
Self Assessment Return, Closure Notice, Enquiry Procedure, Capital Gains Tax, Loss Relief, Tax Avoidance
Tax Law Self Assessment Return Closure Notice Enquiry Procedure Capital Gains Tax Loss Relief Tax Avoidance

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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), Determination of 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 show objectively reasonable grounds for not issuing a closure notice after more than nine years; powers to obtain documents not exercised, and delay prejudices fair resolution. Direction to issue closure notice granted.

Court Disposition

Direction granted; HMRC to issue closure notice within specified period.

Orders

  • HMRC directed to issue closure notice on or before 4.00 pm on 7 February 2010 in respect of enquiry opened on 5 January 2001 into Applicant’s tax return for year of assessment 1998–1999.
  • Parties may apply for permission to appeal pursuant to Rule 39 of the Rules.