Challenge to the use by the Revenue and Customs of investigatory powers requiring disclosure of documents by notice by a number of Banks and a firm of Accountants relating to their clients’ affairs, following a request made by the Australian Tax Office for assistance in accordance with the exchange of information procedure under Article 27 of the Double Tax Convention between Australia and the UK.
Judges:
Simler DBE J
Citations:
[2014] EWHC 1152 (Admin)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 04 November 2022; Ref: scu.523753