Tinkler (Respondent) v Commissioners for Her Majesty's Revenue and Customs (Appellant)

Judgment given

Case summary
Judgment details
Appeal
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Case summary

Case ID

UKSC/2019/0183

Parties

Appellant(s)

Commissioners for Her Majesty's Revenue and Customs

Respondent(s)

William Andrew Tinkler

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.