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Webster v HMRC: Isn’t it ironic?

25 March 2024 / Andrew Parkes
Issue: 4930 / Categories: Comment & Analysis , FATCA , HMRC , Compliance
Isn’t it ironic?

Key points

  • Webster v CRC challenges the application of the US Foreign Account Tax Compliance Act in the UK.
  • Ms Webster also filed a complaint with the Information Commissioner’s Office which is apparently proceeding.
  • The interesting part is that Ms Webster’s legal fees are being paid by a mystery benefactor or benefactors who are going to extraordinary lengths to avoid being named – ironic given what FATCA and the CRS are trying to achieve.
  • HMRC is asserting that Ms Webster’s case is not for her alone but a matter of general public interest and therefore she should seek a judicial review – for which she is out of time.
  • The judge found that HMRC should be allowed to run their abuse of process defence and so Ms Webster should disclose her funders but if the funders refuse her case may have to be abandoned.

Like many tax...

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