InR (on the application of) T M Jimenez v the FTT and HMRC[2017] EWHC 2585 (20 October 2017) the High Court found that FA 2008 Sch 36 does not provide HMRC with the power to issue notices outside the UK.
The claimant seeking judicial review contended that: ‘The power to issue notices under Sch 36 does not extend to subvert the sovereignty of foreign states. It does not have extra territorial effect. There was no power to issue a notice against the claimant who is resident in Dubai.’ The claimant was relying on the Masri principle [2009] UKHL 43 and on the Supreme Court’s decision in Perry v SOCA [2012] 4 All ER 795.
HMRC considered that it had the power to give a notice under Sch 36 to any taxpayer regardless of residence as there is no territorial limit to...
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InR (on the application of) T M Jimenez v the FTT and HMRC[2017] EWHC 2585 (20 October 2017) the High Court found that FA 2008 Sch 36 does not provide HMRC with the power to issue notices outside the UK.
The claimant seeking judicial review contended that: ‘The power to issue notices under Sch 36 does not extend to subvert the sovereignty of foreign states. It does not have extra territorial effect. There was no power to issue a notice against the claimant who is resident in Dubai.’ The claimant was relying on the Masri principle [2009] UKHL 43 and on the Supreme Court’s decision in Perry v SOCA [2012] 4 All ER 795.
HMRC considered that it had the power to give a notice under Sch 36 to any taxpayer regardless of residence as there is no territorial limit to...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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