Dermot McMeekin v The Commissioners for HMRC
Decision date: 6 January 2022
Neutral citation: [2023] UKFTT 223 (TC)
Overall AI summary confidence: medium
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: medium
This case concerns whether Mr McMeekin’s appeals against HMRC discovery assessments (for 2011-12 to 2014-15) should be stayed pending determination of his appeal against Schedule 36 information notices. The First-tier Tribunal held that the Notices Appeal would be of material assistance in determining three of the four assessment years and that it was expedient and consistent with the Tribunal’s overriding objective to stay the Assessments Appeal. The Tribunal stayed the Assessments Appeal until 28 days after determination of the Notices Appeal and preserved parties’ right to seek permission to appeal this preliminary decision.
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
Where the outcome of a Schedule 36 information-notice appeal will materially assist resolution of related assessment appeals, it can be expedient and consistent with the overriding objective to stay the substantive assessment appeals pending determination of the notices appeal. The Tribunal also treated linked years together where parties did not argue that the key factual question (domicile) differed between years.
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 suggested that staying substantive appeals can avoid forcing HMRC to litigate liability without information reasonably required to determine domicile-dependent assessments, and that allowing assessment appeals to proceed before resolution of linked information-notice disputes may incentivise delay by taxpayers seeking to deprive HMRC of required information.