Alastair Cattrell v The Commissioners for HMRC
Decision date: 16 January 2024
Neutral citation: [2024] UKFTT 67 (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
Mr Cattrell appealed against an HMRC closure notice and assessment amending his 2003/04 return after participating in a gilt-strip scheme; the central issue was whether HMRC validly issued, sent and served a notice of enquiry on or about 28 April 2005 and whether estoppel by convention barred reliance on any invalidity. The tribunal found, on the balance of probabilities, that a notice of enquiry was issued, sent and received by Mr Cattrell around 28 April 2005, and rejected estoppel by convention on the facts. The appeal was dismissed and HMRC's closure notice and assessment stand.
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: low
The tribunal treated contemporaneous documentary records and internal memoranda as sufficient to support an inference that a statutory notice was issued and received even though the physical copy did not survive; participation in a Representative Sample Agreement and related communications with the promoter were admissible as evidence that the taxpayer was aware of and had received an enquiry notice.
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 judgment notes that long-delayed human recollection should be treated cautiously and weighed against documentary evidence and probable inferences, and that an RSA which preserves statutory rights and anticipates issuance of notices does not itself amount to an assent that a notice had already been given and so may not found estoppel by convention.