Paul Bryan v The Commissioners for HMRC
Decision date: 19 May 2026
Neutral citation: [2026] UKFTT 743 (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 appeal concerned Mr Paul Bryan’s third application under s.28 TMA for directions that HMRC issue closure notices for his 2017 and 2018 self-assessment enquiries. The tribunal found HMRC had reasonable grounds to continue enquiries because material matters (reconciliation of office and client account movements, disbursements, and work-in-progress calculations) remained unresolved. The application was dismissed and no direction to issue closure notices was made.
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
The tribunal reasoned that a s.28 direction should be refused where HMRC can demonstrate outstanding, objectively justifiable enquiries that may affect tax liability and where further information is reasonably required; accordingly it was proper to refuse to direct closure until those issues are resolved. The tribunal also treated redacted client account records that do not disclose privileged communications as producible where necessary to reconcile turnover, disbursements and cashflows.
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 expressed that parties should seek to resolve remaining narrow issues cooperatively and noted the utility of alternative dispute resolution and negotiated settlement; it warned that directing closure when key facts remain unresolved risks unfairness and wasted appeals.