Third party notice in respect of non-resident individuals

In April 2019 HMRC applied to the First-tier Tribunal for approval of an information notice to be issued to two non-residents for information about the tax affairs of a UK resident company. The hearing was ex parte because neither the recipients nor the taxpayer under investigation were entitled to attend.

It was also usual not to publish any part of a decision arising out of an ex parte hearing. However the judge considered that the decision was on ‘a novel point of law and of some public interest’ so should be published.

The tribunal had to decide whether as a result of their non-resident status the recipients could not be served with a third party information notice. The judge said the starting point was whether the Court of Appeal’s decision in R (on the application of Jimenez) v First-tier Tribunal and CRC [2019] STC 746 relating...