Rehncy Shaheen and Co v Commissioners for Her Majesty's Revenue and Customs

Decision date: 24 November 2010

Neutral citation: [2010] UKFTT 590 (TC)

Overall AI summary confidence: low

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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: low

This appeal concerned an HMRC s.73 VAT assessment for £15,051 for the periods Dec 2000–Dec 2002, based on bank reconciliations and reduced from an earlier higher figure after representations. The Tribunal, proceeding in the appellants’ absence, found there was sufficient material for the Commissioners to form a “best of judgement” and dismissed the appeal, confirming the £15,051 liability. The decision records the appellants’ right to apply to set the decision aside or to seek permission to appeal.

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 treated its primary task on an appeal under s.73 as to determine the correct amount of tax on the material properly available, with the burden of proof on the taxpayer; an assessment made to the Commissioners’ “best of judgement” is lawful provided there is some material on which the Commissioners honestly and bona fide form their judgement.

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 notes record obiter guidance that tribunals should concentrate on determining the correct amount of tax rather than mounting collateral attacks on the Commissioners’ exercise of judgement, and that clear, particularised allegations of dishonesty are required before permitting extensive cross‑examination; also that Commissioners need not do the taxpayer’s work but must have some material to base their judgement.

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Chunk contains substantial repetition and duplicated passages.

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