Kersner v Revenue & Customs (INHERITANCE TAX : Domicile) [2019] UKFTT 221 (TC) (03 April 2019)

Kersner v Revenue & Customs (INHERITANCE TAX : Domicile) [2019] UKFTT 221 (TC) (03 April 2019)

The Tribunal allowed the appellant's late opt-out from the complex track costs regime due to procedural irregularities and lack of prejudice, treating the notification as in time. The application for further disclosure was dismissed as the requested documents were not relevant to the factual issue of domicile, and the Tribunal's jurisdiction was appellate, not supervisory. Disputes over bundle documents and nomenclature were deemed inconsequential to the substantive issues.

Citation
[2019] UKFTT 221
Parties
Appellant: Thelma Kersner; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
03 April 2019
Procedural Posture
Inheritance Tax Domicile Dispute / Interlocutory Applications Regarding Costs Regime, Disclosure, Bundle Documents, and Document Nomenclature
Outcome
Application to opt out of costs regime allowed; application for further disclosure dismissed; disputes over bundle documents and nomenclature resolved or deferred to final hearing.
Legal Topics
Inheritance Tax, Domicile, Disclosure, Costs Regime, Case Management
Tax Law Civil Procedure Inheritance Tax Domicile Disclosure Costs Regime Case Management

Case Brief

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Parties

Thelma Kersner

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Inheritance Tax Domicile Dispute / Interlocutory Applications Regarding Costs Regime, Disclosure, Bundle Documents, and Document Nomenclature

Legal Issues

  1. 1 Whether the appellant can opt out of the complex track costs regime out of time
  2. 2 Whether HMRC should be ordered to disclose further documents
  3. 3 Disputes regarding inclusion and nomenclature of certain documents in the hearing bundle

Ratio Decidendi

The Tribunal allowed the appellant's late opt-out from the complex track costs regime due to procedural irregularities and lack of prejudice, treating the notification as in time. The application for further disclosure was dismissed as the requested documents were not relevant to the factual issue of domicile, and the Tribunal's jurisdiction was appellate, not supervisory. Disputes over bundle documents and nomenclature were deemed inconsequential to the substantive issues.

Court Disposition

Application to opt out of costs regime allowed; application for further disclosure dismissed; disputes over bundle documents and nomenclature resolved or deferred to final hearing.

Orders

  • The appellant is permitted to opt out of the complex track costs regime; the appeal is not subject to costs-shifting provisions.
  • HMRC is not required to provide further disclosure beyond documents already listed.