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22 February 2011
MIKE TRUMAN looks at the implications of the ex parte Christopher Lunn case
KEY POINTS
- Christopher Lunn & Co win judicial review.
- Should have been given opportunity to make representations before decision.
- Better reasons should have been given although they came out during the case.
- Should the registration of tax agents be reconsidered?
Here is one way of looking at the case of ex parte Christopher Lunn & Co. HMRC have successfully defended their right to remove your status as an agent without any independent court or tribunal having passed judgment on you.
The only requirement is that they give you the right to make representations in advance as to why your status should not be withdrawn. Every agent should fear that their business could be destroyed and something must be done about it.
Here’s another way to look at it. An accountancy firm about which HMRC had the...
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