Residence is not relevant

Territorial scope of a FA 2008 Sch 36 notice

The taxpayer’s representatives asked for information about a ‘without notice’ application for approval of an information notice under FA 2008 Sch 36 para 3(2A). They acknowledged that the taxpayer had no right to be represented at the hearing but said the hearing should be a public one. HMRC had made a ‘without notice’ application on the ground that if the hearing were in public its case may be prejudiced.

The First-tier Tribunal said the reason for a private hearing was clear. The procedural requirements on provision of documents and participation of the taxpayer were disapplied. It was therefore not in the interest of justice to hear the details in public.

The taxpayer argued further that he was not UK resident and therefore HMRC had no jurisdiction over his affairs. The tribunal said the investigation concerned the...