Issue estoppel following proceedings in the tax tribunal
InThe Queen on the application of PML accounting v HMRC[2018] EWCA Civ 223 (17 October 2018) the Court of Appeal dismissed an appeal against a decision of the High Court denying judicial review in relation to HMRC’s decision not to return documents and information obtained under an invalid information notice.
HMRC had served an information notice (FA 2008 Sch 36) to PML a managed service company provider (ITEPA 2003 Part 2 Chapter 9) and had imposed a penalty as they considered that the response was not fully compliant. PML had appealed to the FTT which had found that HMRC should have issued a third-party notice (which required tribunal approval). The notice was therefore invalid and the documents should be returned although the FTT had no power to...
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Issue estoppel following proceedings in the tax tribunal
InThe Queen on the application of PML accounting v HMRC[2018] EWCA Civ 223 (17 October 2018) the Court of Appeal dismissed an appeal against a decision of the High Court denying judicial review in relation to HMRC’s decision not to return documents and information obtained under an invalid information notice.
HMRC had served an information notice (FA 2008 Sch 36) to PML a managed service company provider (ITEPA 2003 Part 2 Chapter 9) and had imposed a penalty as they considered that the response was not fully compliant. PML had appealed to the FTT which had found that HMRC should have issued a third-party notice (which required tribunal approval). The notice was therefore invalid and the documents should be returned although the FTT had no power to...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
