Our pick of interesting cases from the last three months.
1. Informal investigation not ultra vires Court of Appeal rules
In JJ Management LLP and others v HMRC [2020] EWCA Civ 784 (reported in Tax Journal 19 July) the Court of Appeal found that HMRC is entitled to conduct informal investigations into a taxpayer’s affairs outside the normal statutory time limits where compliance with requests for information is entirely voluntary; and that a judicial review into the conduct of such an informal investigation is likely to be entertained and successful only in wholly exceptional circumstances.
Why it matters: Writing in Tax Journal (24 July) Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner) observed: ‘This decision will be welcomed by HMRC: its effect is to strengthen the already extensive powers available to HMRC to enquire into a taxpayer’s position with little checks or balances....
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Our pick of interesting cases from the last three months.
1. Informal investigation not ultra vires Court of Appeal rules
In JJ Management LLP and others v HMRC [2020] EWCA Civ 784 (reported in Tax Journal 19 July) the Court of Appeal found that HMRC is entitled to conduct informal investigations into a taxpayer’s affairs outside the normal statutory time limits where compliance with requests for information is entirely voluntary; and that a judicial review into the conduct of such an informal investigation is likely to be entertained and successful only in wholly exceptional circumstances.
Why it matters: Writing in Tax Journal (24 July) Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner) observed: ‘This decision will be welcomed by HMRC: its effect is to strengthen the already extensive powers available to HMRC to enquire into a taxpayer’s position with little checks or balances....
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
