Using the discretion to direct stagger - addressing stagger manipulation and suspected MTIC fraud cases: handling cases - general approach
HMRC’s decision-making process will be closely inspected in any Judicial Review to ensure it is reasonable and proportionate to the mischief we are seeking to prevent. When making a decision to direct, you must:
- look at each case on its own merits;
- take all relevant factors into account; and
- not take account of irrelevant factors
- weigh the impact on any abuse with the impact of our decision on the business.