Tinkler (Respondent) v Commissioners for Her Majesty's Revenue and Customs (Appellant)
Case ID: UKSC 2019/0183
Case summary
Issue
Whether the Respondent is estopped by convention from denying that HMRC had opened a valid enquiry when HMRC had sent the notice to the wrong address and the Respondent’s accountants had interacted with HMRC on the basis an enquiry had been opened.
Facts
The appeal arises out of a notice of enquiry sent by HMRC to the Respondent to the wrong address. HMRC subsequently issued a Closure Notice purporting to amend a certain tax return of the Respondent and disallow certain losses claimed. The Respondent disputed this and the question of whether a valid notice of enquiry had been served was heard as a preliminary issue. HMRC contends that its sending of a copy of the notice to the Respondent’s accountants established a mistaken assumption, shared by the parties, that a valid tax enquiry had nevertheless been opened into one of Respondent’s tax returns and the Respondent is therefore prevented by law from denying that there was a valid notice.
Judgment appealed
Parties
Appellant(s)
Commissioners for Her Majesty's Revenue and Customs
Respondent(s)
William Andrew Tinkler
Appeal
Justices
Lord Hodge, Lord Briggs, Lady Arden, Lord Burrows, Lady Rose
Hearing start date
11 May 2021
Hearing finish date
12 May 2021
| Watch hearing | ||
|---|---|---|
| 11 May 2021 | Morning session | Afternoon session |
| 12 May 2021 | Morning session | |
Judgment details
Judgment date
30 July 2021
Neutral citation
[2021] UKSC 39
| Watch Judgment summary | |
|---|---|
| 30 Jul 2021 | Judgment summary |