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Appeal to continue

26 April 2016
Issue: 4547 / Categories: Tax cases

Gold Nuts Ltd and others (TC4875).

Jurisdiction of First-tier Tribunal to close a COP9 enquiry

HMRC wrote to B a director of several companies informing him that it was beginning a code of practice (COP) 9 enquiry into his affairs on the ground of suspected tax fraud. The department also opened enquiries into B’s self-assessment returns and some of the companies’ corporation tax returns. It issued notices under FA 2008 Sch 36 for the taxpayer to provide particular documents and information.

The taxpayers applied to the First-tier Tribunal asking it to order the closure of the COP9 enquiry and the self-assessment and corporation tax enquiries; they also appealed against the Sch 36 notice.

At a preliminary hearing the First-tier Tribunal concluded it had no jurisdiction to close a COP9 enquiry. The tribunal was established under the Tribunals Courts and Enforcement Act 2007 and had no statutory power to close such...

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