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Evidence before the FTT
Evidence before the FTT
The evidence before the FTT consists of the witness statement of HMRC Officer James Bontempo dated 11 January 2023, a 1,101 page documents bundle containing the exhibits to Officer Bontempo’s witness statement, a 554 page authorities bundle, and correspondence on the FTT file, including the three letters filed by Moir on 25 March 2025.
I accept the evidence contained in the witness statement of Officer Bontempo.
The exhibits to Officer Bontempo’s witness statement relate to a sample of nine (unrelated) individuals who participated in the arrangements under consideration, and additional material created or discovered as a result of HMRC’s investigations.
- Heading
- Introduction
- Burden of proof in these proceedings
- Procedural point
- Evidence before the FTT
- Additional background facts
- The arrangements under consideration
- Step one
- Step two
- Step three
- Step four
- Issue 1 - was Moir a “promoter” of “notifiable arrangements” as defined by sections 306 and 307 FA 2004 ?
- Issue 2 - if so, did Moir fail to comply with its obligations under sections 308 and 313A FA 2004 ?
- Issue 3 – if so, does Moir have a reasonable excuse for its non-compliance?
- Issue 4 - if not, what quantum of penalty is Moir liable to pay?
- Conclusions