In R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC [2024] UKUT 322 (TCC) (9 October) the UT granted an application by the taxpayers for cross-examination of an HMRC witness at the hearing of their judicial review.
The judicial review was against the lawfulness of HMRC’s decision refusing the taxpayer’s requests for repayment under the disguised remuneration repayment scheme established by FA 2020 s 20. The scheme allows for the repayment of certain sums in respect previously paid by agreement with HMRC to avoid the application of the loan charge. One of the requirements of the scheme was whether there had been reasonable disclosure and whether certain information was provided ‘as was sufficient for it to be apparent that a reasonable case could have made that the amount concerned was payable to the Commissioners’ (FA 2020 s 20(5)(d)).
In her decision refusing repayment the HMRC officer had referred...
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In R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC [2024] UKUT 322 (TCC) (9 October) the UT granted an application by the taxpayers for cross-examination of an HMRC witness at the hearing of their judicial review.
The judicial review was against the lawfulness of HMRC’s decision refusing the taxpayer’s requests for repayment under the disguised remuneration repayment scheme established by FA 2020 s 20. The scheme allows for the repayment of certain sums in respect previously paid by agreement with HMRC to avoid the application of the loan charge. One of the requirements of the scheme was whether there had been reasonable disclosure and whether certain information was provided ‘as was sufficient for it to be apparent that a reasonable case could have made that the amount concerned was payable to the Commissioners’ (FA 2020 s 20(5)(d)).
In her decision refusing repayment the HMRC officer had referred...
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