In Jimenez v (1) The First Tier Tax Tribunal & (2) HMRC, the High Court has quashed an information notice given by HMRC to a non-UK resident taxpayer. In advancing his case, the claimant relied on the so-called Masri principle, which the court endorsed. Although not required for its determination, the court commented that HMRC and the tribunal might wish to reconsider their approach to information notice appeals on the basis of fairness and open justice. In particular, the court suggested that the subject of the notice should be permitted to attend the application hearing before the tribunal, unless notifying that person might prejudice the collection of tax. The court intimated that the tribunal should, at least, require fuller justification for closed hearings.
