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Hit for six?
KEY POINTS
- Preliminary hearing considered HMRC’s investigative powers.
- Taxpayer’s request to stay the main hearing was refused.
- HMRC’s powers under Sch 36.
- What constitutes a statutory record?
The preliminary findings before the First-tier Tribunal in Gold Nuts Ltd and others (TC4875) were the subject of my article ‘On the back foot’ (Taxation 12 May 2016). The hearing considered issues related to HMRC’s investigatory powers under Code of Practice 9 (COP9) and rights to obtain information under FA 2008 Sch 36 including:
- The First-tier Tribunal did not have the jurisdiction to close a COP9 investigation because such power is distinct from the statutory provisions for self assessment. The only remedy would be an application for judicial review.
- HMRC cannot use its enquiry powers and Sch 36...
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