Fresh Consulting and Support Limited v The Commissioners for HMRC
Decision date: 21 September 2022
Neutral citation: [2022] UKFTT 353 (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
Fresh Consulting appealed an HMRC Information Notice seeking bank statements and other records relating to c.£73,000 of CJRS claims. The Tribunal heard the appeal in the appellant's absence, held that bank statements for 16 March–31 December 2020 are statutory records (so that part of the appeal was struck out for lack of jurisdiction), and dismissed the remainder of the appeal by confirming the Notice unamended and ordering full compliance within 30 days.
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
The Tribunal treated bank statements for the specified period as statutory records, meaning there is no right of appeal under Schedule 36(Paragraph 29(2)) against a requirement for such records; alternatively, even if they were not statutory records, the Tribunal found that an unredacted continuous run of bank statements and the other requested information were reasonably required for HMRC’s compliance checks under Schedule 36.
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 includes observations about procedural practice during the pandemic—that proceeding in the appellant’s absence under Rule 33 can be fair and must balance efficient use of public resources with the interests of justice—and comments on HMRC’s evolving compliance approach to the CJRS, noting the Scheme’s rapid introduction and HMRC’s focus on deliberate non‑compliance.