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 determine the substantive issue of the appellant’s domicile status as part of an appeal against a Schedule 36 information notice; its jurisdiction is limited to reviewing whether HMRC’s request for information is rational and made in good faith. Even if such jurisdiction existed, it should not be exercised in this context due to the preliminary and investigatory nature of Schedule 36 proceedings.

Citation
[2021] UKFTT 219
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 (schedule 36, Finance Act 2008) / Preliminary Hearing on Jurisdiction
Outcome
Appeal dismissed on preliminary issue; HMRC's application on jurisdiction succeeded.
Legal Topics
Income Tax, National Insurance, Domicile, Jurisdiction of Tribunal, Information Notices, Remittance Basis, Supervisory Jurisdiction
Tax Law Administrative Law Income Tax National Insurance Domicile Jurisdiction of Tribunal Information Notices 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 (schedule 36, Finance Act 2008) / Preliminary Hearing on Jurisdiction

Legal Issues

  1. 1 Whether the Tribunal has jurisdiction to decide, as part of an appeal against a Schedule 36 information notice, the substantive issue of the appellant’s domicile status
  2. 2 If such jurisdiction exists, whether the Tribunal should exercise it

Ratio Decidendi

The Tribunal does not have jurisdiction to determine the substantive issue of the appellant’s domicile status as part of an appeal against a Schedule 36 information notice; its jurisdiction is limited to reviewing whether HMRC’s request for information is rational and made in good faith. Even if such jurisdiction existed, it should not be exercised in this context due to the preliminary and investigatory nature of Schedule 36 proceedings.

Court Disposition

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

Orders

  • The Tribunal does not have jurisdiction to determine the appellant’s domicile status as part of the Schedule 36 information notice appeal.
  • If such jurisdiction existed, the Tribunal would decline to exercise it.