Information notices on UK taxpayers living abroad

Mr Jimenez was a UK national living in Dubai but who had lived in the UK in the past. HMRC opened an enquiry into his tax affairs and sent him an information notice under FA 2008 Sch 36 para 1 to his address in Dubai.

Mr Jimenez sought judicial review of HMRC’s decision to issue the notice. He said the department had no power to issue such a notice outside the UK. The Upper Tribunal agreed with the taxpayer. HMRC appealed.

Lord Justice Patten said several factors pointed to para 1 authorising HMRC to serve notices to taxpayers living abroad. The prevention of tax evasion often had a cross-border aspect to it and the subject matter of the legislation also identified a sufficient connection between the recipient and the jurisdiction. A notice could be served only on someone who was or may be a UK taxpayer and it was this status...