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Select committee: Finance Bill Sub-Committee

Conclusion 59

2nd Report - Research and development tax relief, HMRC data requirements, promoters of tax avoidance and sentencing for tax fraud Published 1 Feb 2024 Paragraph 259

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)
Criminal proceedings should not be taken in circumstances where a stop notice is under appeal and so may be overturned by the tax tribunal. We therefore recommend that the legislation be amended to put this beyond doubt.

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 259, 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 ↗