Contractors Support Limited v The Commissioners for HMRC
Decision date: 31 August 2023
Neutral citation: [2023] UKFTT 744 (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 whether a 10 June 2022 email from the appellant constituted an in-time appeal against an HMRC Schedule 36 information notice (issued 12 May 2022) and whether the material sought by that notice was appealable. The Tribunal found the 10 June email did qualify as a valid in‑time appeal but concluded the notice sought statutory records (including bank statements and client analyses) against which no appeal lies. The Tribunal struck out the proceedings relating to the information notice for want of jurisdiction and refused permission for a late appeal against the £300 penalty.
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: medium
A written communication will be a valid notice of appeal if, judged in context, it sets out grounds challenging the decision even without using the word "appeal." Where requested material amounts to the appellant’s statutory records (for example bank account information and client receipt/analysis used to prepare tax returns), Schedule 36 removes the right of appeal to the Tribunal, so the Tribunal lacks jurisdiction to hear appeals against such requests.
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: low
The Tribunal indicated that the reasonable recipient test for identifying a notice of appeal is applied objectively by the Tribunal rather than being decisive by reference to the subjective view of the receiving HMRC officer. It also noted that Schedule 36 can cover both primary documents and compiled/secondary information where those form part of statutory records.