Paul Joseph Bryan t/a Bryan & Co Solicitors v The Commissioners for HMRC
Decision date: 12 January 2023
Neutral citation: [2023] UKFTT 33 (TC)
Overall AI summary confidence: high
Short overview
This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.
AI confidence in this short overview: high
This case concerns Mr Paul Bryan’s application for a direction that HMRC close enquiries into his 2016–17 and 2017–18 self-assessment returns. HMRC had issued Schedule 36 notices seeking statutory records and other documents; the tribunal found HMRC had reasonable grounds to continue both enquiries, that many requested documents were statutory records (not subject to refusal), and that HMRC’s requests were not oppressive or disproportionate. The application for a closure direction was refused.
Ratio decidendi
This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.
AI confidence in this ratio decidendi summary: high
Where documents fall within the statutory definition of “statutory records” under Schedule 36, a taxpayer cannot refuse production of them and such records are, absent special circumstances, properly treated as reasonably required for checking a return; nevertheless, when an application for a closure direction is made the tribunal must be satisfied that HMRC had reasonable grounds for continuing the enquiry.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The tribunal observed that it is practicable for a solicitor to provide redacted fee bills to avoid disclosing privileged material where HMRC do not seek privileged content, and that tribunals appreciate clearer identification from HMRC of which documents have been supplied and which remain outstanding.