HMRC’s Global Reach Extended to Include Third Party Notices

The UK Court of Appeal has decided to give HM Revenue & Customs powers to request information from non-UK residents have been further extended by a tribunal to include third-party info notices. Going forward, UK legislation will allow the HMRC to issue a notice to individuals outside the country requiring the production of documents to verify the individuals UK tax affairs, this effectively overturns a decision of the UK High Court.

The decision may lead to a more hands on approach by the HMRC dealings with multinational enterprises and offshore service providers.