FTT decision is final

The taxpayer was a taxi driver. She appealed against an HMRC notice issued under FA 2008 sch 36 para 1 requiring her to provide specific documents.

Her adviser said the request had been made to enforce a business records check because the taxpayer had not cooperated when the Revenue proposed such a process. He claimed the purpose of the check was to identify taxpayers for further investigation – which made the notice unreasonable.

The First-tier Tribunal (FTT) removed four items from the notice’s list but otherwise ruled it valid and dismissed the taxpayer’s appeal.

The tribunal then made an error by allowing the taxpayer to the Upper Tribunal (UT): the judge had overlooked FA 2008 para 32(5) which said an FTT decision on a sch 36 notice was final.

The tax authority asked to have the appeal struck out on the ground the UT...