Mawji v Revenue & Customs [2014] UKFTT 899 (TC) (16 September 2014)

Mawji v Revenue & Customs [2014] UKFTT 899 (TC) (16 September 2014)

The information and documents requested by HMRC in the information notice are reasonably required for the purpose of checking the Appellant’s tax position, particularly given the lack of sufficient evidence regarding the source of remitted funds and the operation of the remittance basis for non-domiciled taxpayers. The statutory framework supports HMRC’s authority to request such information, and the Appellant’s arguments regarding the burden and loss of documents do not negate the reasonableness of the request.

Citation
[2014] UKFTT 899
Parties
Appellant: Karim Mawji; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
16 September 2014
Procedural Posture
Appeal Against Taxpayer Information Notice (tax) / First Tier Tribunal (tax) Substantive Hearing and Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Information Notice, Remittance Basis, Schedule 36 Finance Act 2008, Documentary Evidence, Reasonableness of HMRC Requests
Tax Law Income Tax Corporation Tax Information Notice Remittance Basis Schedule 36 Finance Act 2008 Documentary Evidence Reasonableness of HMRC Requests

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 4 Party arguments 2 Amounts and remedies 12
Sign in to unlock

Parties

Karim Mawji

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Taxpayer Information Notice (tax) / First Tier Tribunal (tax) Substantive Hearing and Decision

Legal Issues

  1. 1 Whether the information and documents requested by HMRC in the information notice are reasonably required for the purpose of checking the taxpayer’s tax position under Schedule 36, paragraph 1 of the Finance Act 2008
  2. 2 Whether the Appellant is obliged to provide documents that may no longer be in his possession or are more than 6 years old
  3. 3 Whether HMRC’s request is reasonable given the circumstances and evidence provided

Ratio Decidendi

The information and documents requested by HMRC in the information notice are reasonably required for the purpose of checking the Appellant’s tax position, particularly given the lack of sufficient evidence regarding the source of remitted funds and the operation of the remittance basis for non-domiciled taxpayers. The statutory framework supports HMRC’s authority to request such information, and the Appellant’s arguments regarding the burden and loss of documents do not negate the reasonableness of the request.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the information notice is dismissed.