Newton v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 513 (TC) (24 August 2018)

Newton v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 513 (TC) (24 August 2018)

HMRC failed to provide any evidence that the officer had reasonable grounds to suspect underassessment of income or gains; therefore, Condition B in paragraph 21(6) Schedule 36 FA 2008 was not met and the notice must be set aside.

Citation
[2018] UKFTT 513 (TC)
Parties
Appellant: Maurice Newton; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 August 2018
Procedural Posture
Income Tax Appeal (schedule 36 Notice) / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Notice set aside; appeal allowed.
Legal Topics
Income Tax, Information Notices, Statutory Records, Burden of Proof, Schedule 36 Finance Act 2008, Appeals Procedure
Tax Law Administrative Law Income Tax Information Notices Statutory Records Burden of Proof Schedule 36 Finance Act 2008 Appeals Procedure

Case Brief

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Parties

Maurice Newton

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal (schedule 36 Notice) / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether HMRC had reasonable grounds to suspect underassessment of income or gains under paragraph 21(6) Schedule 36 FA 2008 (Condition B)
  2. 2 Whether the information requested constituted 'statutory records' for which no appeal lies
  3. 3 Whether the information requested was reasonably required to check the appellant’s tax position

Ratio Decidendi

HMRC failed to provide any evidence that the officer had reasonable grounds to suspect underassessment of income or gains; therefore, Condition B in paragraph 21(6) Schedule 36 FA 2008 was not met and the notice must be set aside.

Court Disposition

Notice set aside; appeal allowed.

Orders

  • The information notice issued under paragraph 1 Schedule 36 FA 2008 is set aside pursuant to paragraph 32(3)(c) Schedule 36.