- 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
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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.
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