In The Queen on the application of Mr Jimenez v HMRC [2019] EWCA Civ 51 (31 January 2019) the Court of Appeal confirmed that HMRC has the power to issue an information notice (FA 2008 Sch 36) to a taxpayer resident abroad.
Mr Jimenez is a UK national who resides in Dubai but has resided in the UK in the past. His residence was under investigation by HMRC and it had sent him an information notice to his address in Dubai.
Mr Jimenez sought judicial review of HMRC’s decision to issue the notice. He contended that the provisions of Sch 36 should be construed in conformity with a presumption that Parliament would not have chosen to confer powers on HMRC which could be exercised in breach of international law. This precluded the conferring of a power which would result in the UK exercising an enforcement jurisdiction...
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In The Queen on the application of Mr Jimenez v HMRC [2019] EWCA Civ 51 (31 January 2019) the Court of Appeal confirmed that HMRC has the power to issue an information notice (FA 2008 Sch 36) to a taxpayer resident abroad.
Mr Jimenez is a UK national who resides in Dubai but has resided in the UK in the past. His residence was under investigation by HMRC and it had sent him an information notice to his address in Dubai.
Mr Jimenez sought judicial review of HMRC’s decision to issue the notice. He contended that the provisions of Sch 36 should be construed in conformity with a presumption that Parliament would not have chosen to confer powers on HMRC which could be exercised in breach of international law. This precluded the conferring of a power which would result in the UK exercising an enforcement jurisdiction...
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