PROCEDURE – application for final and partial closure notices – appeal against an information notice – whether the First-tier Tribunal has the jurisdiction to determine (and, if so, should determine) the Appellant’s domicile as a preliminary issue in the course of the proceedings before addressing whether the Respondents have reasonable grounds for continuing with their enquiries, the requested information is reasonably required or an officer of the Respondents has reason to suspect an under-assessment – yes in each case – conclusion that the Appellant was UK-domiciled in the tax years in question
Judge Tony Beare said: ‘ . . we are dealing here with a question of the Appellant’s intentions, which is to say the Appellant’s state of mind. . . this requires note to be taken of declarations of intention which the Appellant has made in the course of the enquiries and in giving his evidence but those declarations need to be examined critically in view of the fact that it is clearly in the interests of the Appellant to say that his intentions are not [those purported by HMRC]. This means that the Appellant’s intentions instead ‘have to be ascertained by the court as a fact by a process of inference from all the available evidence . . ‘ ‘
Judges:
Judge Tony Beare
Citations:
[2020] UKFTT 159 (TC)
Links:
Jurisdiction:
England and Wales
Cited by:
Cited – Waterside Escapes Ltd v Revenue and Customs FTTTx 13-Oct-2020
Qualifying Property Rental – Stamp Duty Relief
SDLT – higher threshold interest 15% rate – relief for a qualifying property rental business – intention that a non-qualifying individual be permitted to occupy a dwelling on the land (paragraph 5(2), Schedule 4A, FA 2003) – whether a non-qualifying . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 03 February 2022; Ref: scu.650684