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They have the power
The taxpayer company applied to the Special Commissioners for a direction to HMRC to issue a closure notice in respect of an enquiry into the company's tax return. The Commissioners decided that they should refer certain questions relating to controlled foreign companies to the European Court of Justice. HMRC appealed to the High Court, saying that the Commissioners did not have the power to make these referrals. The appealed was dismissed, so HMRC appealed.
They have the power
The taxpayer company applied to the Special Commissioners for a direction to HMRC to issue a closure notice in respect of an enquiry into the company's tax return. The Commissioners decided that they should refer certain questions relating to controlled foreign companies to the European Court of Justice. HMRC appealed to the High Court saying that the Commissioners did not have the power to make these referrals. The appealed was dismissed so HMRC appealed.
The Court of Appeal said that nothing in FA 1998 Sch 18 Pt IV para 33 prevented the Special Commissioners from referring a question to the European Court of Justice in order to resolve an incidental point of law.
HMRC's appeal was dismissed.
CRC v Vodafone 2 Court of Appeal 28 July 2006
Lack of evidence
The taxpayer a debt management...
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