Notices are correct

HMRC powers under FA 2008 Sch 36 to require a third party to provide information and documents to assist to another country

The Australian Tax Office (ATO) asked HMRC to obtain documents from UK banks relating to UK companies that it considered may be resident in Australia. The ATO suspected that as a result Australian individuals were avoiding tax in Australia.

As requested HMRC issued notices under FA 2008  Sch 36 to the 24 organisations concerned. It considered only three of them were taxpayers for the purpose of Sch 36 and therefore provided them a summary of reasons for issuing the notices. Judicial review proceedings were dismissed and the claimants appealed. They argued that the notices had not complied with Sch 36 because only three of the 24 claimants had received an explanation of why the information was required. Further the notices breached article 6...