Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction) [2021] UKFTT 219 (TC) (22 June 2021)

Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction) [2021] UKFTT 219 (TC) (22 June 2021)

The Tribunal does not have jurisdiction to decide the appellant's domicile as part of an appeal against Schedule 36 information notices; its jurisdiction is limited to determining whether the information requested is reasonably required for checking the taxpayer's tax position, and does not extend to resolving substantive disputes such as domicile.

Citation
[2021] UKFTT 219 (TC)
Parties
Appellant: Robert Perlman; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
22 June 2021
Procedural Posture
Appeal Against Information Notices Under Finance Act 2008, Schedule 36 / Preliminary Hearing on Jurisdiction
Outcome
Appeal on jurisdiction dismissed; HMRC's application on the preliminary issue succeeds.
Legal Topics
Income Tax, National Insurance, Information Notices, Jurisdiction of Tribunal, Domicile, Remittance Basis, Supervisory Jurisdiction
Tax Law Administrative Law Income Tax National Insurance Information Notices Jurisdiction of Tribunal Domicile Remittance Basis +1 more

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Parties

Robert Perlman

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against Information Notices Under Finance Act 2008, Schedule 36 / Preliminary Hearing on Jurisdiction

Legal Issues

  1. 1 Does the First-tier Tribunal have jurisdiction to decide, as part of an appeal against a Schedule 36 information notice, whether the appellant is domiciled in the UK?
  2. 2 If so, should the Tribunal exercise that jurisdiction in this case?

Ratio Decidendi

The Tribunal does not have jurisdiction to decide the appellant's domicile as part of an appeal against Schedule 36 information notices; its jurisdiction is limited to determining whether the information requested is reasonably required for checking the taxpayer's tax position, and does not extend to resolving substantive disputes such as domicile.

Court Disposition

Appeal on jurisdiction dismissed; HMRC's application on the preliminary issue succeeds.

Orders

  • The Tribunal does not have jurisdiction to decide the appellant's domicile as part of the Schedule 36 notice appeal.
  • If the Tribunal did have such jurisdiction, it would decline to exercise it.