R (on the application of Jimenez) v First Tier Tribunal (Tax Chamber) and another

Tax – Information and inspection powers. The Finance Act 2008 Sch 36 did not provide a power to give a taxpayer notice to the claimant British national taxpayer resident in Dubai and so the second defendant Revenue and Customs Commissioners should not have given it and the first defendant First-tier Tribunal (Tax Chamber) should not have approved it. Accordingly, the Administrative Court, in allowing the claimant's application for judicial review, held that the taxpayer notice given to the claimant had not been lawfully given and should be quashed.

Category: