A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).
The Explanatory Memorandum to the Information Notice: Resolution of Disputes as to Privileged Communications Regulations SI 2009/1916 (‘the regulations’) outlined the policy background (at para 7.1) that an information notice under FA 2008 Sch 36 cannot require a person to provide or produce information. At para 7.2 it was recognised that there was no satisfactory way of resolving disputes over privileged information. At para 7.3 it acknowledged that disputes could lead to stalemate and that an independent procedure was one way to resolve that.
Between May 2020 and December 2024 the authors’ Chambers was engaged in such a dispute with HMRC for a taxpayer. HMRC issued information notices to two sets of solicitors and one UK agent of...
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A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).
The Explanatory Memorandum to the Information Notice: Resolution of Disputes as to Privileged Communications Regulations SI 2009/1916 (‘the regulations’) outlined the policy background (at para 7.1) that an information notice under FA 2008 Sch 36 cannot require a person to provide or produce information. At para 7.2 it was recognised that there was no satisfactory way of resolving disputes over privileged information. At para 7.3 it acknowledged that disputes could lead to stalemate and that an independent procedure was one way to resolve that.
Between May 2020 and December 2024 the authors’ Chambers was engaged in such a dispute with HMRC for a taxpayer. HMRC issued information notices to two sets of solicitors and one UK agent of...
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:
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