Mathew v Revenue & Customs (Rev 1) [2015] UKFTT 139 (TC) (31 March 2015)

Mathew v Revenue & Customs (Rev 1) [2015] UKFTT 139 (TC) (31 March 2015)

The Tribunal held that the case should not be stayed as the appellant's tax affairs were distinct from related litigation. Although the appellant failed to appeal the Schedule 36 Notices in writing to HMRC within the statutory deadline, HMRC exercised discretion to accept a late oral appeal and the Tribunal waived...

Source-derived case information.

Citation
[2015] UKFTT 139 (TC)
Parties
Appellant: Joshy Mathew; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
31 March 2015
Procedural Posture
Tax Appeal / First Tier Tribunal Decision
Outcome
Appeal against Schedule 36 Notices allowed in part; Notices varied; closure notice applications refused.
Legal Topics
Schedule 36 Notices, Self Assessment Enquiries, Statutory Records, Burden of Proof, Closure Notices
Taxation Schedule 36 Notices Self Assessment Enquiries Statutory Records Burden of Proof Closure Notices

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Parties

Joshy Mathew

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the case should be stayed pending related litigation
  2. 2 Whether the appellant properly appealed Schedule 36 Notices
  3. 3 Whether the Tribunal should confirm, vary or set aside the Schedule 36 Notices

Ratio Decidendi

The Tribunal held that the case should not be stayed as the appellant's tax affairs were distinct from related litigation. Although the appellant failed to appeal the Schedule 36 Notices in writing to HMRC within the statutory deadline, HMRC exercised discretion to accept a late oral appeal and the Tribunal waived strict notification requirements. The Tribunal varied the Schedule 36 Notices to reflect information already provided and directed compliance within 30 days. It found HMRC had reasonable grounds for not issuing closure notices, as the information requested was reasonably required to check the appellant's tax position and gaps remained between declared income and expenditure.

Court Disposition

Appeal against Schedule 36 Notices allowed in part; Notices varied; closure notice applications refused.

Orders

  • Schedule 36 Notices varied as set out in Appendix 1; appellant to comply within 30 days of decision.
  • No direction issued to HMRC to close self-assessment enquiries.