HMRC have formidable information gathering powers against which there are limited rights of appeal. Adam Craggs and Dan Williams (RPC) look at three common types of information notice and the extent to which they can be challenged.
HMRC have formidable information gathering powers against which there are limited rights of appeal. This article looks at three common types of information notices and the extent to which they can be challenged.
Taxpayer notice
An HMRC officer can by written notice require a taxpayer to provide information or to produce a document ‘reasonably required’ for checking the taxpayer’s tax position or collecting a tax debt (FA 2008 Sch 36 para 1). This power is very widely drafted and enables HMRC to obtain documents and information before a tax return is filed as well as information on future liabilities a taxpayer may have (FA 2008 Sch 36 para 64(1)).
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HMRC have formidable information gathering powers against which there are limited rights of appeal. Adam Craggs and Dan Williams (RPC) look at three common types of information notice and the extent to which they can be challenged.
HMRC have formidable information gathering powers against which there are limited rights of appeal. This article looks at three common types of information notices and the extent to which they can be challenged.
Taxpayer notice
An HMRC officer can by written notice require a taxpayer to provide information or to produce a document ‘reasonably required’ for checking the taxpayer’s tax position or collecting a tax debt (FA 2008 Sch 36 para 1). This power is very widely drafted and enables HMRC to obtain documents and information before a tax return is filed as well as information on future liabilities a taxpayer may have (FA 2008 Sch 36 para 64(1)).
If a...
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:
