Application by HMRC (re Certain Taxpayers)

In Application by HMRC (re Certain Taxpayers) (TC02424 – 20 December) the Australian Taxation Office made a request to HMRC for assistance in accordance with the exchange of information procedure under Article 27 of the Double Taxation Agreement between the UK and Australia. HMRC applied to the First-tier Tribunal under FA 2008 Sch 36 para 3 for approval of the issue of certain third party notices under FA 2008 Sch 36 para 2. The First-tier Tribunal approved the notices. Judge Berner held that the effect of FA 2006 s 173(8) was that Australian tax was ‘relevant foreign tax’ within FA 2008 Sch 36 para 63. Furthermore the issue of the notices did not contravene the European Convention on Human Rights since a taxpayer who was aggrieved by a notice under Sch 36 could apply for judicial review.