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25 March 2013
Issue: 4396 / Categories: Tax cases , Admin , Investigations

Ex parte certain taxpayers (TC2424)

The Australian Taxation Office (ATO) requested information from HMRC in accordance with the exchange of information procedure under article 27 of the double taxation convention between the UK and Australia.

The ATO was enquiring into a number of taxpayers in respect of possible liability to Australian tax.

Finance Act 2008 Sch 36 para 2 provided that a third party notice might be given by the Revenue to check “the tax position of another [identified] person”. The word tax was not confined to the UK but included “relevant foreign tax”.

The First-tier Tribunal approved HMRC’s request to give the third party notices.

The taxpayers challenged the decision saying “relevant foreign tax” did not include Australian levies – and their human rights had been breached under the European Convention on Human Rights article 6 on the basis they were not entitled to know why the notices were being...

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