Tinkler v Revenue and Customs: SC 30 Jul 2021

Whether the Respondent is estopped by convention from denying that HMRC had opened a valid enquiry when HMRC had sent the notice to the wrong address and the Respondent’s accountants had interacted with HMRC on the basis an enquiry had been opened.
Each type of estoppel has its own requirements, albeit they can be seen to be related.
Lord Burrows described certain principles of estoppel by convention: ‘It may be helpful if I explain in my own words the important ideas that lie behind the first three principles of Benchdollar. Those ideas are as follows. The person raising the estoppel (who I shall refer to as ‘C’) must know that the person against whom the estoppel is raised (who I shall refer to as ‘D’) shares the common assumption and must be strengthened, or influenced, in its reliance on that common assumption by that knowledge; and D must (objectively) intend, or expect, that that will be the effect on C of its conduct crossing the line so that one can say that D has assumed some element of responsibility for C’s reliance on the common assumption.’
Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Burrows, Lady Rose
[2021] UKSC 39, [2021] WLR(D) 429
Bailii, Bailii Summary, Bailii Issues and Facts, WLRD
England and Wales
Appeal fromTinkler v Revenue and Customs CA 31-Jul-2019
Validity of notice of enquiry . .
Dictum ApprovedHM Revenue and Customs v Benchdollar Ltd and Others ChD 11-Jun-2009
Limitation and estoppel in claims for arrears of national insurance contributions
Briggs J said: ‘In my judgment, the principles applicable to the assertion of an estoppel by convention arising out of non-contractual dealings . . are as . .

Cited by:
CitedJones and Another v Lydon and Others ChD 23-Aug-2021
No Estoppels Established to Override Majority
The parties were former members of a band, the Sex Pistols. They disputed the continued duty to accept the decision of the majority of its members as set out in a Band Membership Agreement. Mr Lydon asserted that over the years the obligation had . .

Lists of cited by and citing cases may be incomplete.
Updated: 28 August 2021; Ref: scu.666313