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Cross-border information requests

7th May 2022
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An interesting case on the interaction between taxation and statutory authorities in the UK and Sweden reached the UK High Court. This includes reference to Sch 36 Information Notices, which readers will be aware of.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters allows tax departments in different countries to share information, etc. Article 1(2) of the Order refers to ‘exchange of information, including simultaneous tax examinations and participation in tax examinations abroad, assistance in recovery, including measures of conservancy, and service of documents.

The Swedish Tax authority had wanted to view information from Johan Anders Lundberg’s American Express account for a number of years, as part of its investigation into his residence status. The decision refers to an ‘unlimited tax liability.’ Scary!

The original application to the UK First Tier Tax Tribunal was apparently not published.

Counsel for the taxpayer twice had to correct statements made by his lawyers (paras 15-16 & 19-20). Since relevant correspondence will be read by a Tax Tribunal and Higher Court, do make sure it is accurate.

The conclusion of the decision (paras 46-54) addresses the challenges made by the taxpayer claimant against decisions made by both HMRC and the FTT. In passing, it comments on the roles of HMRC and the First Tier Tribunal. Ultimately the Court found against the taxpayer.



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