A Taxpayer v Revenue and Customs (INFORMATION NOTICE : taxpayer notice)

INFORMATION NOTICE � taxpayer notice � FA 2008, Sch 36 � no right to a public hearing � jurisdiction and territoriality � irrelevance of representations on liability and assessment processes

The application was made as a �without notice� application.� At the same time an application was made for a direction that the hearing be in private on the ground that, if the hearing were in public, HMRC�s case may be prejudiced.� The hearing was directed by the Tribunal to be in private, pursuant to rule 32 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (�the Rules�).

The representations on behalf of the taxpayer included that he was not resident in the UK, and that accordingly �HMRC has no jurisdiction over [the taxpayer�s] affairs�.� A similar representation was made in relation to the taxpayer�s non-domiciled status.� Questions were also raised in other correspondence from the taxpayer�s representatives concerning the applicability of a UK statute such as FA 2008 to a non-UK located taxpayer.

There are two jurisdictional questions here.� The first is the question of the jurisdiction with respect to the liability of the taxpayer to UK tax.� The second is the jurisdictional reach of Sch 36 itself.� In my view, the two go very much hand in hand.

The second jurisdictional question goes to the territorial scope of Sch 36.� It is the fact that, in this case, the taxpayer notice is intended to be addressed to the taxpayer at an address which is outside the jurisdiction.� But the mere fact that a taxpayer whose circumstances are such to give rise to reasonable enquiry in respect of a particular period no longer has an address in the UK to which such a notice might be sent does not, in my judgment, exclude the power of HMRC to give such a notice under Sch 36, para 1.