‘This appeal concerns the powers of the Commissioners for Her Majesty’s Customs and Excise (‘HMRC’) pursuant to schedule 36 to the Finance Act 2008 (‘schedule 36′) to require a third party to provide information and documents for checking the tax position of a resident or overseas taxpayer by way of assistance to another country, in the present case Australia. It raises issues as to the relationship between those powers and the European Convention on Human Rights’
[2016] EWCA Civ 15
Bailii
Finance Act 2008
England and Wales
Taxes Management, Human Rights
Updated: 09 January 2022; Ref: scu.558724
