Jurisdiction of the UT to hear appeals against information notices
In Carmel Jordan v HMRC [2015] UKUT 218 (7 May 2015) the UT found that any decision of the FTT relating to information notices cannot be appealed.
Miss Jordan is a taxi driver. Following her refusal to participate in a business records check HMRC had issued an information notice (FA 2008 Sch 36). The notice had not been approved by the FTT and Miss Jordan had exercised her right of appeal.
The FTT had held:
that part of the request which related to non-statutory records should be disallowed;
that some of the requested items were not statutory records; and
that there was no right of appeal in respect of the statutory records.
The issue was whether FA 2008 Sch 36 para 32(5) precluded Miss Jordan from appealing to the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Jurisdiction of the UT to hear appeals against information notices
In Carmel Jordan v HMRC [2015] UKUT 218 (7 May 2015) the UT found that any decision of the FTT relating to information notices cannot be appealed.
Miss Jordan is a taxi driver. Following her refusal to participate in a business records check HMRC had issued an information notice (FA 2008 Sch 36). The notice had not been approved by the FTT and Miss Jordan had exercised her right of appeal.
The FTT had held:
that part of the request which related to non-statutory records should be disallowed;
that some of the requested items were not statutory records; and
that there was no right of appeal in respect of the statutory records.
The issue was whether FA 2008 Sch 36 para 32(5) precluded Miss Jordan from appealing to the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
