The return of the inspector

Keith Gordon looks at the Court of Appeal’s judgment on the legality of an informal HMRC investigation

In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial review claim where the claimant taxpayers sought the Court’s supervision over an ongoing (albeit informal) investigation by HMRC into their tax affairs. The taxpayers have since appealed against the decision to the Court of Appeal, which has issued its decision (see [2020] EWCA Civ 784).

The facts of the case