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The Queen on the Application of Tony Michael Jimenez v. The First Tier Tribunal (Tax Chamber), Her Majesty's Commissioners for Revenue and Customs

[2019] EWCA Civ 51 (2019)

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The Queen on the Application of Tony Michael Jimenez v. The First Tier Tribunal (Tax Chamber), Her Majesty’s Commissioners for Revenue and Customs

England and Wales Court of Appeal
[2019] EWCA Civ 51 (2019)

Facts

Tony Michael Jimenez (plaintiff) was a United Kingdom national. For a period of time, Jimenez had lived in and paid taxes to the United Kingdom. Jimenez then moved and ultimately obtained a residence in Dubai in the United Arab Emirates (UAE). The United Kingdom’s tax authority, Her Majesty’s Revenue and Customs (HMRC) (defendant), questioned whether Jimenez owed additional taxes to the United Kingdom. The HMRC delivered a formal request for information and documents, called an information notice, to Jimenez in Dubai regarding his potential additional tax liability. Similar to an administrative subpoena under United States law, the information notice required that Jimenez provide the requested information and documents at a location in the United Kingdom. Jimenez filed a proceeding with the England and Wales High Court to quash the information notice, arguing that the HMRC did not have jurisdiction to serve an information notice outside the United Kingdom’s territorial limits because customary international law prevented a state from enforcing its laws in another state without that state’s permission. The High Court agreed and quashed the information notice. The HMRC appealed to the England and Wales Court of Appeal.

Rule of Law

Issue

Holding and Reasoning (Patten, J.)

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