McWatt v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 228 (TC) (19 April 2018)

McWatt v Revenue and Customs (INCOME TAX/CORPORATION TAX : Assessment/self-assessment) [2018] UKFTT 228 (TC) (19 April 2018)

HMRC demonstrated reasonable grounds for not issuing closure notices for the tax years in question due to outstanding information and documentation reasonably required to check the applicant's tax position. The Tribunal has no jurisdiction to consider complaints about HMRC officers' conduct or to admit new evidence at the stage of closing submissions without proper procedure. No specified period for issuing closure notices can be set in the circumstances.

Citation
[2018] UKFTT 228 (TC)
Parties
Applicant: Pauline McWatt; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
19 April 2018
Procedural Posture
Application for Closure Notice Under S 28 A(4) Taxes Management Act 1970 / First Tier Tribunal (tax) Decision on Closure Notice Applications
Outcome
Applications for closure notices refused.
Legal Topics
Income Tax, Self Assessment, Tax Enquiries, Closure Notices, Jurisdiction of Tribunal, Admissibility of Evidence, Conduct of HMRC Officers
Tax Law Income Tax Self Assessment Tax Enquiries Closure Notices Jurisdiction of Tribunal Admissibility of Evidence Conduct of HMRC Officers

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Parties

Pauline McWatt

Applicant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Application for Closure Notice Under S 28 A(4) Taxes Management Act 1970 / First Tier Tribunal (tax) Decision on Closure Notice Applications

Legal Issues

  1. 1 Whether HMRC had reasonable grounds for not issuing closure notices for tax years 2011-12 to 2015-16
  2. 2 Whether the Tribunal has jurisdiction to consider complaints against HMRC officers' conduct
  3. 3 Whether new evidence is admissible at the stage of closing submissions

Ratio Decidendi

HMRC demonstrated reasonable grounds for not issuing closure notices for the tax years in question due to outstanding information and documentation reasonably required to check the applicant's tax position. The Tribunal has no jurisdiction to consider complaints about HMRC officers' conduct or to admit new evidence at the stage of closing submissions without proper procedure. No specified period for issuing closure notices can be set in the circumstances.

Court Disposition

Applications for closure notices refused.

Orders

  • No direction for closure notices to be issued for tax years 2011-12 to 2015-16.
  • No specified period set for the issue of closure notices.