HMRC v Ex parte Mr and Mrs PQ

In HMRC v Ex parte Mr and Mrs PQ [2019] UKFTT 371 (12 June 2019) the FTT found that a third-party notice (FA 2008 Sch 36 para 2) could be issued to non-resident individuals.

In April 2019 HMRC had applied to the FTT for approval of an information notice to be issued to two non-residents in respect of information relating to the tax affairs of a UK resident company. The hearing of the application was ex parte; neither the intended recipients nor the taxpayer the focus of the investigation were entitled to attend the hearing.

The issue was whether the non-resident status of the recipients meant that they could not be served with a third party information notice; and more specifically whether the decision of the Court of Appeal in Jimenez [2019] EWCA Civ 51 which related to an information notice issued under FA...