The revenue had sought an order for disclosure of documents relating to the income of wholly controlled subsidiaries. There was no difference between the case where a question of Community law arose on which a preliminary ruling by the ECJ was required and any other point of law. In either case it was not enough that the Revenue considered that the law was as they contended it to be.
Held: ‘If the reasonableness of the grounds for not issuing a closure notice depends on a question of law which the Commissioners can decide, surely the right course is for them to decide it. Or at the every least it must be open to them to decide it.’ There was no reason why the commissioners should not be able to decide a point of law on a schedule 33 application. The commissioners had been correct to say that the inspector should seek a ruling from the ECJ.
 STC 483
England and Wales
Appeal from – Vodafone v Revenue and Customs SCIT 24-May-2005
Appeal from – HM Revenue and Customs v Vodafone 2 CA 28-Jul-2006
The inspector had sought additional information from the company with respect to its tax returns, believing that the company had not provided sufficient information about the earnings of foreign controlled companies. They now challenged the ability . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Taxes Management, European
Updated: 07 May 2022; Ref: scu.244206