Home / Sources / Select Committees / Recommendation 57
Select committee: Finance Bill Sub-Committee

Conclusion 57

2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud Published 1 Feb 2024 Paragraph 257

Finance Bill Sub-Committee Draft Finance Bill 2023-24 All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗

Conclusion (the committee's words)
Greater clarity is needed about the position where a stop notice is under appeal, and that appeal may be successful. It cannot be right for someone to be at risk of criminal prosecution as a result of a stop notice that the tribunal then strikes down.

From: Finance Bill Sub-Committee, 2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud, paragraph 257, 1 February 2024

Government response

A response document is linked to this report, dated 3 May 2024. Response attribution to this conclusion has not been verified. Read the response document ↗