Finance Bill Debates

Alan Dolton

Alan Dolton editor of Tolley's Tax Cases concludes our summaries of the House of Commons debates on the Finance Bill

David Heath (Liberal Democrat Somerton & Frome) proposed an amendment to clause 91 (HMRC Charter) to require the Charter to 'include policies in relation to prosecution and alternatives to prosecution'. He referred to the Ch D decision in HMRC v Livewire Telecom Ltd Ch D [2009] EWHC 15 (Ch) and expressed the view that:

'HMRC misinterpreted the Kittel case assuming that anybody with a passing connection with the trade was necessarily up for involvement rather than applying the higher burden of proof implied in the original French of the Kittel judgment which requires evidence of direct involvement'. (Col 1051)

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Alan Dolton editor of Tolley's Tax Cases concludes our summaries of the House of Commons debates on the Finance Bill

'HMRC misinterpreted the Kittel case assuming that anybody with a passing connection with the trade was necessarily up for involvement rather than applying the higher burden of proof implied in the original French of the Kittel judgment which requires evidence of direct involvement'. (Col 1051)

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: