Jurisdiction(s):
United Kingdom

High Court (England and Wales) upholds HMRC’s Article 26 UK–Spain DTT information exchange: bad faith and ‘foreseeably relevant’ challenges dismissed; only proportionate enquiries into requesting authority required

Published on: 20 January 2026

Published by a LexisNexis Tax expert

Legal News

Article summary

R (on the application of Peter Kadas) v HMRC [2025] EWHC 3322 (Admin)

In May 2024, the AEAT commenced an audit into whether the claimant, Mr Peter Kadas, met the necessary criteria to qualify for the ‘impatriate’ regime, often dubbed ‘Beckham’s Law’, under which new arrivals in Spain are taxed as non-residents even if they remain resident in Spain. The AEAT’s principal concern was whether Mr Kadas’s employment contract was a sham arrangement devised to enable him to claim the benefits of the impatriate tax rules. During that review, and after Mr Kadas refused to supply particular details directly, the AEAT sent formal enquiries to HMRC in October 2024, relying on Article 26 (Exchange of Information) of the UK–Spain double tax treaty (DTT), requesting financial data from two separate UK banks. Having received clarification from the AEAT, and after meeting Mr Kadas and his advisers in March 2025, HMRC resolved to disclose the information requested, while permitting Mr Kadas an opportunity to contest that decision by way of...

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