James v Revenue & Customs (INCOME TAX/CORPORATION TAX : application by Appellant for closure notice) [2018] UKFTT 693 (TC) (26 November 2018)

James v Revenue & Customs (INCOME TAX/CORPORATION TAX : application by Appellant for closure notice) [2018] UKFTT 693 (TC) (26 November 2018)

The Tribunal found, on the balance of probabilities, that HMRC had issued and posted the Notice of Enquiry to the Appellant within the statutory time limit, as evidenced by departmental records and witness testimony. The Appellant failed to prove non-receipt. Therefore, the enquiry was validly opened and remains open, and there are reasonable grounds for not issuing a closure notice.

Citation
[2018] UKFTT 693 (TC)
Parties
Appellant: Mark James; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
26 November 2018
Procedural Posture
Income Tax/corporation Tax Application for Closure Notice / First Tier Tribunal (tax Chamber) Decision on Application for Closure Notice
Outcome
Application dismissed
Legal Topics
Income Tax, Corporation Tax, Tax Avoidance Schemes, Notice of Enquiry, Service of Documents, Closure Notice, Burden of Proof
Tax Law Income Tax Corporation Tax Tax Avoidance Schemes Notice of Enquiry Service of Documents Closure Notice Burden of Proof

Case Brief

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Parties

Mark James

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax/corporation Tax Application for Closure Notice / First Tier Tribunal (tax Chamber) Decision on Application for Closure Notice

Legal Issues

  1. 1 Whether HMRC validly issued and served a Notice of Enquiry under s 9A TMA 1970 for the 2006-07 tax year
  2. 2 Whether the Appellant or his agent received the Notice of Enquiry
  3. 3 Whether there are reasonable grounds for HMRC not to issue a closure notice within a specified period

Ratio Decidendi

The Tribunal found, on the balance of probabilities, that HMRC had issued and posted the Notice of Enquiry to the Appellant within the statutory time limit, as evidenced by departmental records and witness testimony. The Appellant failed to prove non-receipt. Therefore, the enquiry was validly opened and remains open, and there are reasonable grounds for not issuing a closure notice.

Court Disposition

Application dismissed

Orders

  • The application for a direction requiring HMRC to issue a closure notice is dismissed.