R (Jimenez) v FTT & HMRC [2019] EWHC Civ 51 (Court of Appeal)

Citation:

[2019] EWHC Civ 51 (Court of Appeal)

Judgment Date:

31 January 2019

Barrister:

Appeal by HMRC on the issue of whether a notice issued under Schedule 36 FA 2008 could be issued extra-territorially, regard being had to principles of international law