Tax | FTT rules on interplay of HMRC’s civil and criminal powers in Gold Nuts case
The First Tier Tribunal (FTT) has decided various preliminary issues concerning the interaction of self-assessment and corporation tax enquiries, penalty notices and possible criminal prosecution in a complex case concerning a Code of Practice 9 (COP9) enquiry involving the director of a company called Gold Nuts Ltd who strongly denied any wrongdoing
19 Feb 2016