Wai Yan Chan v Revenue & Customs [2011] UKFTT 462 (TC) (11 July 2011)

Wai Yan Chan v Revenue & Customs [2011] UKFTT 462 (TC) (11 July 2011)

The Tribunal held that the information requested by HMRC in the revised Schedule 36 notice was reasonably required for the purpose of checking the Appellant’s tax return. The items requested under 'statutory records' formed part of the Appellant’s statutory records, and thus there was no right of appeal against those items. Even if not statutory records, the documents were reasonably required. The Tribunal found that the requests for information relating to bank accounts, sales, drawings, cash account, employee accommodation, and property purchase were valid and necessary for HMRC’s enquiry. The appeal was dismissed.

Citation
[2011] UKFTT 462 (TC)
Parties
Appellant: Wai Yan Chan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 July 2011
Procedural Posture
Appeal Against HMRC Information Notice (schedule 36, Finance Act 2008) / First Tier Tribunal (tax), Substantive Hearing and Decision
Outcome
Appeal dismissed
Legal Topics
Income Tax, Corporation Tax, Self Assessment, HMRC Information Notices, Statutory Records, Schedule 36 Finance Act 2008, Appeals Procedure
Tax Law Income Tax Corporation Tax Self Assessment HMRC Information Notices Statutory Records Schedule 36 Finance Act 2008 Appeals Procedure

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Parties

Wai Yan Chan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal Against HMRC Information Notice (schedule 36, Finance Act 2008) / First Tier Tribunal (tax), Substantive Hearing and Decision

Legal Issues

  1. 1 Whether the documents required by HMRC in the revised Schedule 36 notice dated 5 November 2010 are reasonably required for the purpose of checking the return under enquiry
  2. 2 Whether the information requested forms part of statutory records and is thus not appealable
  3. 3 Whether the requests for information are valid and have been complied with

Ratio Decidendi

The Tribunal held that the information requested by HMRC in the revised Schedule 36 notice was reasonably required for the purpose of checking the Appellant’s tax return. The items requested under 'statutory records' formed part of the Appellant’s statutory records, and thus there was no right of appeal against those items. Even if not statutory records, the documents were reasonably required. The Tribunal found that the requests for information relating to bank accounts, sales, drawings, cash account, employee accommodation, and property purchase were valid and necessary for HMRC’s enquiry. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal against the revised Schedule 36 notice is dismissed.
  • There is no right of appeal from this decision.