Legal News

Out of reach: HMRC’s information powers do not extend extra-territorially (R (on the application of) T M Jimenez v First Tier Tribunal (Tax Chamber))

Published on: 09 November 2017
Published by: LexisPSL
  • Out of reach: HMRC’s information powers do not extend extra-territorially (R (on the application of) T M Jimenez v First Tier Tribunal (Tax Chamber))
  • Original news
  • What is the significance of this case?
  • Why is it important for practitioners?
  • How helpful is this judgment in clarifying the law in this area?
  • Are there any remaining grey areas?
  • What are the practical implications of the judgment?
  • What should practitioners be mindful of when advising in this area?
  • How does this case fit in with other developments in this area of the law?

Article summary

Private Client analysis: The High Court has found that Schedule 36 to the Finance Act 2008 (FA 2008) does not provide HMRC with the power to issue notices outside the UK. Where does this leave the extent of HMRC’s powers of investigation abroad? Rory Mullan, tax barrister at Old Square Tax Chambers and Paul Luckhurst, barrister at Blackstone Chambers, who both represented the claimant, discuss. or take a trial to read the full analysis.

Popular documents