First-tier Tribunal (Tax)

[2011] UKFTT 54 (TC)

TC00932

Appeal number: TC/2010/03735

Schedule 36 Notice – reasonable requirements – adjournment refused – Notice upheld

FIRST-TIER TRIBUNAL

TAX

MR JAMES ODUNTAN Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY’S

REVENUE AND CUSTOMS Respondents

TRIBUNAL: TRIBUNAL JUDGE MANUELL

Sitting in public at Holborn Bars, 138-142 High Holborn, London EC1N 2NQ  on 13 September 2010

Mr James Oduntan for the Appellant (in person)

Mr H O’Leary, HMRC Presenting Officer, for the Respondents

© CROWN COPYRIGHT 2011

DECISION

1.       The Tribunal refused the Appellant’s application for an adjournment because it found (a) that the Appellant had been served with the Respondent’s bundles at least 48 hours prior to the hearing: (b) in any event all of the documents in that bundle had been sent to the Appellant individually in the past or were his own documents: and (c)  the Appellant was unable to show any disadvantage or prejudice.

2.       Mr Oduntan then addressed the Tribunal at length.  He claimed that he owed no tax and that the legislation had been abused by the Respondent.

3.       Mr O’Leary relied on his skeleton argument, to which the Tribunal refers.

4.       The Tribunal found that the documents and information requested by the Respondent’s officer by Notice under Paragraph 1, Schedule 36 of the Finance Act dated 22 October 2009 were and remain reasonably required by that officer for  the purpose of checking the Appellant’s Self Assessment income tax return for the year ended 5 April 2004 because (inter alia)

5.       The Appellant’s completed return showed no declaration of UK bank or building society interest, yet the Appellant held UK accounts on which interest had been paid to him:

6.       The Appellant made mortgage interest payments totalling £21,792 in the relevant year, together with hire purchase or similar payments totalling £3,784;

7.       The Appellant’s declared income from all sources was stated as £9,932 (gross), i.e. less than the mortgage payments;

8.       The Appellant’s assertion that there were no grounds for the issue of the Notice was without foundation;

9.       The Tribunal has no jurisdiction to investigate the Appellant’s complaints about the Respondent’s conduct outside the present appeal but finds no misconduct or procedural unfairness in the present appeal;

10.    This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party.  The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

TRIBUNAL JUDGE MANUELL

RELEASE DATE: 17 January 2011