.png)
.png)
No need for formalities
Key points
- HMRC does not have to give notice under TMA 1970 s 9A and can conduct an informal enquiry.
- Information notices had been issued to the taxpayer and third parties under FA 2008 Sch 36.
- The Commissioners for Revenue and Customs Act 2005 s 5(1) enabled HMRC to conduct an investigation without using powers under TMA 1970.
- The courts could exercise a supervisory jurisdiction if HMRC breached its public law duties.
- HMRC’s enquiries to overseas authorities were lawful.
- What is the purpose of TMA 1970 s 9A?
HMRC’s power to conduct non-statutory investigations was recently considered by Mr Justice Nugee in R (oao JJ Management LLP and others) v HMRC [2019] EWHC 2006 (Admin). The High Court confirmed that HMRC can conduct informal enquiries outside TMA 1970 s 9A as long as it has a proper purpose in pursuing such an enquiry. As a result of the court’s conclusions taxpayers...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
