Kabir Sharif v The Commissioners for HMRC
Decision date: 28 October 2026
Neutral citation: [2026] UKFTT 1498 (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 case concerned whether a 10 May 2023 HMRC letter to the taxpayer amounted to a statutory notice opening an enquiry into the 2021/22 Self Assessment return, which would have rendered a later 5 December 2023 formal Enquiry Notice invalid as a second enquiry. The Tribunal held that, on the objective test, a reasonable taxpayer in the appellant's circumstances would not have understood the 10 May Letter to open an enquiry, so the December Enquiry Notice is valid and the application to close that enquiry fails. The enquiry therefore remains open.
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 governing test applied is objective: whether a reasonable taxpayer in the particular taxpayer's circumstances would have understood the communication as giving notice of an intention to open an enquiry. Correspondence that invites voluntary amendment, requests information, or reflects "light monitoring" and merely warns of the possibility of a future enquiry may, in context, fall short of a notice opening an enquiry.
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 observed (non-bindingly) that HMRC could reduce uncertainty by expressly distinguishing informal or light-monitoring correspondence from formal enquiries and by avoiding use of the word "enquiry" unless a formal enquiry is being opened; it also noted that subsequent communications and actions by HMRC can be relevant to whether an earlier communication opened an enquiry, though they must be read in context.