In K & R Weber v HMRC (TC01290 – 25 July), a married couple purchased a property in 2006, and submitted a form SDLT1, indicating that the provisions of FA 2003 s 45(3) applied to the transaction.
HMRC began an enquiry, sending notices under FA 2003 Sch 10 para 12 both to the couple and to their solicitors.
The couple’s solicitors provided some of the information requested, but subsequently wrote to HMRC stating that the couple had never received the original notices of enquiry. In February 2009 HMRC issued notices to the couple under FA 2003 Sch 10 para 14.
The couple appealed, contending that the notices were invalid. The First-tier Tribunal rejected this contention and dismissed the appeals, finding that ‘notice of the enquiry had been sent to the appellants’ agent and was received within the enquiry window’.
Judge Blewitt held that the notice received by the couple’s solicitors was ‘valid and sufficient to satisfy the statutory requirements’.
Why it matters: FA 2003 Sch 10 para 14 provides that HMRC may issue notices requiring information. In this case they had issued such notices to the appellants and to their solicitors: the solicitors acknowledged receipt but the couple subsequently claimed that they had not received their copies.
The Tribunal upheld HMRC’s view that the notices had been validly served, observing that the solicitors had kept their clients informed so that the appellants were aware of the notices and of the information which HMRC were seeking.
In K & R Weber v HMRC (TC01290 – 25 July), a married couple purchased a property in 2006, and submitted a form SDLT1, indicating that the provisions of FA 2003 s 45(3) applied to the transaction.
HMRC began an enquiry, sending notices under FA 2003 Sch 10 para 12 both to the couple and to their solicitors.
The couple’s solicitors provided some of the information requested, but subsequently wrote to HMRC stating that the couple had never received the original notices of enquiry. In February 2009 HMRC issued notices to the couple under FA 2003 Sch 10 para 14.
The couple appealed, contending that the notices were invalid. The First-tier Tribunal rejected this contention and dismissed the appeals, finding that ‘notice of the enquiry had been sent to the appellants’ agent and was received within the enquiry window’.
Judge Blewitt held that the notice received by the couple’s solicitors was ‘valid and sufficient to satisfy the statutory requirements’.
Why it matters: FA 2003 Sch 10 para 14 provides that HMRC may issue notices requiring information. In this case they had issued such notices to the appellants and to their solicitors: the solicitors acknowledged receipt but the couple subsequently claimed that they had not received their copies.
The Tribunal upheld HMRC’s view that the notices had been validly served, observing that the solicitors had kept their clients informed so that the appellants were aware of the notices and of the information which HMRC were seeking.
