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 Appellant's late opt-out from the complex costs regime was allowed 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 issues to be determined by the Tribunal, and the scope of the request was disproportionate.

Citation
[2019] UKFTT 221 (TC)
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 Appeal / Interlocutory Applications Regarding Costs Regime, Disclosure, Bundle Documents, and Document Nomenclature
Outcome
Appellant's application to opt out of the complex 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, Costs Regime, Disclosure, Case Management
Tax Law Civil Procedure Inheritance Tax Domicile Costs Regime Disclosure Case Management

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Parties

Thelma Kersner

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

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

Legal Issues

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

Ratio Decidendi

The Appellant's late opt-out from the complex costs regime was allowed 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 issues to be determined by the Tribunal, and the scope of the request was disproportionate.

Court Disposition

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

Orders

  • The appeal is not subject to the costs-shifting provisions of the Rules.
  • Application for further disclosure by HMRC dismissed.