Jarvis v Revenue & Customs [2013] UKFTT 132 (TC) (19 February 2013)

Jarvis v Revenue & Customs [2013] UKFTT 132 (TC) (19 February 2013)

The notice was not invalid as a whole due to unclear dates but was varied to specify the period as 6 April 2010 to 5 April 2011. There was no requirement for the notice to be issued by an authorised officer. The information requested was reasonably required based on facts known at the time of issue.

Citation
[2013] UKFTT 132 (TC)
Parties
Appellant: Michael Jarvis; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 February 2013
Procedural Posture
Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Notice varied and upheld
Legal Topics
Information Notice, Authorised Officer Requirement, Reasonably Required Information, Validity of Notice, Appeal Against Information Notice
Tax Law Information Notice Authorised Officer Requirement Reasonably Required Information Validity of Notice Appeal Against Information Notice

Case Brief

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Parties

Michael Jarvis

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Income Tax Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the information notice specified the required period with sufficient clarity
  2. 2 Whether the notice needed to be issued by an authorised officer
  3. 3 Whether the information and documents requested were reasonably required for checking the taxpayer's tax position

Ratio Decidendi

The notice was not invalid as a whole due to unclear dates but was varied to specify the period as 6 April 2010 to 5 April 2011. There was no requirement for the notice to be issued by an authorised officer. The information requested was reasonably required based on facts known at the time of issue.

Court Disposition

Notice varied and upheld

Orders

  • Notice varied to specify period as 6 April 2010 to 5 April 2011
  • Notice to be complied with within 30 days of decision