Practice and Procedure

SWALLOW v REVENUE & CUSTOMS COMMISSIONERS (2010)

PUBLISHED October 7, 2010
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[2010] UKFTT 481 (TC)

It was just and convenient to grant a stay of a taxpayer's appeal against the Revenue's decision to withhold a tax repayment relating to an investment scheme where the Revenue was conducting a criminal investigation into the same scheme. Although the taxpayer was not suspected of having committed a criminal offence, the purpose of the stay was to allow the Revenue officer with conduct of the civil appeal to be provided with any relevant evidence gathered in the criminal investigation.

FTT (Tax) (Judge John Walters QC)

07/10/2010

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