Gold Nuts and COP 9

Gold Nuts Ltd is a rare FTT case considering the interaction between HMRC’s contractual disclosure facility in cases where fraud is denied and a taxpayer’s human rights. The tribunal’s conclusions largely support the existing process and, whilst confirming that taxpayers must respond to information notices despite article 6’s protection against self-incrimination, provide a useful reminder of points to consider when a client is considering denying fraud and during any subsequent civil investigation. Cooperating with HMRC in the provision of documents and explanations should shorten any investigation and positively assist with any subsequent penalty mitigation.