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Finance Bill Debates

 
 
Alan Dolton editor of Tolley's Tax Cases concludes our summaries of the House of Commons debates on the Finance Bill
 
David Heath (Liberal Democrat Somerton & Frome) proposed an amendment to clause 91 (HMRC Charter) to require the Charter to 'include policies in relation to prosecution and alternatives to prosecution'. He referred to the Ch D decision in HMRC v Livewire Telecom Ltd Ch D [2009] EWHC 15 (Ch) and expressed the view that:
 
'HMRC misinterpreted the Kittel case assuming that anybody with a passing connection with the trade was necessarily up for involvement rather than applying the higher burden of proof implied in the original French of the Kittel judgment which requires evidence of direct...

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