Carmel Jordan v HMRC

In Carmel Jordan v HMRC [2015] UKUT 218 (7 May 2015) the UT found that any decision of the FTT relating to information notices cannot be appealed.

Miss Jordan is a taxi driver. Following her refusal to participate in a business records check HMRC had issued an information notice (FA 2008 Sch 36). The notice had not been approved by the FTT and Miss Jordan had exercised her right of appeal.

The FTT had held:

1. that part of the request which related to non-statutory records should be disallowed;
2. that some of the requested items were not statutory records; and
3. that there was no right of appeal in respect of the statutory records.

The issue was whether FA 2008 Sch 36 para 32(5) precluded Miss Jordan from appealing to the UT against all three parts of the decision.

It was...