United Kingdom: FTT Refuses Stay of Avios Information Notice Appeal

• The FTT refused Avios Group’s request to stay its appeal against an HMRC information notice pending the outcome of a separate VAT appeal and judicial review.
• HMRC’s information notice was issued under FA 2008, Sch. 36 to obtain documents and information needed to check potential penalties under FA 2007, Sch. 24.
• The tribunal held that the statutory scheme allows HMRC to investigate penalties during an enquiry and does not require it to wait for final resolution of the VAT dispute.
• It found that a lengthy delay would risk information loss, system changes, staff turnover, and compressed statutory deadlines, while the burden on AGL did not outweigh HMRC’s prejudice from deferment.

Source: claritaxnews.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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