Information Notice – Ex Parte Application To Issue Third Party Information Notice To Non-Resident Persons – Jimenez and KBR considered – found HMRC had established sufficient connection between intended recipients and information sought in view of public interest in proper assessment and collection of tax and fact intended recipients were British nationals or, in alternative, fact that intended recipients had been directors and shareholders of UK company at time alleged UK tax liability arose and were the ones who took decisions which led to that alleged liability arising
Citations:
[2019] UKFTT 371 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 08 July 2022; Ref: scu.638538