In JJ Management LLP & others v HMRC & another [2020] EWCA Civ 784 (22 June) the Court of Appeal found that HMRC is entitled to conduct informal investigations into a taxpayer’s affairs outside the normal statutory time limits where compliance with requests for information is entirely voluntary; and that judicial review into the conduct of such an informal investigation is likely to be in wholly exceptional circumstances.
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In JJ Management LLP & others v HMRC & another [2020] EWCA Civ 784 (22 June) the Court of Appeal found that HMRC is entitled to conduct informal investigations into a taxpayer’s affairs outside the normal statutory time limits where compliance with requests for information is entirely voluntary; and that judicial review into the conduct of such an informal investigation is likely to be in wholly exceptional circumstances.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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