Hearings
United Kingdom
20 Dec 2022 [2022] UKUT 353 (TCC); [2023] STC 171, UT (TCC) (Zacaroli J and UT Judge Cannan)
Revenue and Customs Comrs v Root2 Tax Ltd (No 3)
Subject Matter
REVENUE — Tax avoidance — Penalty — Revenue imposing penalty on promoter of tax avoidance scheme for failure to provide prescribed information — Whether duty to provide information only arising on first occasion promoter becoming aware on transaction forming part of notifiable scheme — Taxes Management Act 1970, ss 98C, 100C — Finance Act 2004, s 308(3)(5)
[2022] UKUT 353 (TCC); [2023] STC 171, UT (TCC)
Commentary
RPC Perspectives
Tribunal dismisses HMRC's appeal and confirms notification under DOTAS is only required for the first occasion the scheme is implemented
Case comment