In Alpha Republic Ltd v HMRC [2023] UKFTT 750 (TC) (5 September 2023) the FTT refused the company’s application seeking a direction which would require HMRC to provide a new statement of case on the basis that the original was defective.
The substantive appeal in this case involved the issue by HMRC of a scheme reference number under the disclosure of tax avoidance scheme (DOTAS) provisions in respect of arrangements promoted by the company. The company had also commenced judicial review proceedings challenging HMRC’s decision to publish its name and details but these were dropped before the hearing.
The company sought the direction for HMRC to provide a new statement of case on a number of grounds. It argued that the dispute arose out of legislation that was ‘penal’ and ‘contradictory to fundamental principles of English law’ so that it should be interpreted restrictively and the tribunal should ensure...
