A recent tribunal decision applies a wide interpretation of ‘power’ in relation to formal information requests, writes Isobel Clift (KPMG).
The recent First-tier Tribunal (FTT) decision of One Call Insurance Services Ltd v HMRC [2022] UKFTT 184 (TC) has raised a number of interesting questions regarding the meaning of ‘power’ in the context of FA 2008 Sch 36 which states that: ‘An information notice only requires a person to produce a document if it is in the person’s possession or power’ (HMRC’s Compliance Handbook at CH22120). HMRC’s Compliance Handbook advises that ‘in their possession’ means the person has physical control over the document and it does not matter who the document belongs to. ‘In their power’ is explained to mean that the person has the ability to get the document or a copy of it from whoever holds it. HMRC’s manual goes on to say that this...
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A recent tribunal decision applies a wide interpretation of ‘power’ in relation to formal information requests, writes Isobel Clift (KPMG).
The recent First-tier Tribunal (FTT) decision of One Call Insurance Services Ltd v HMRC [2022] UKFTT 184 (TC) has raised a number of interesting questions regarding the meaning of ‘power’ in the context of FA 2008 Sch 36 which states that: ‘An information notice only requires a person to produce a document if it is in the person’s possession or power’ (HMRC’s Compliance Handbook at CH22120). HMRC’s Compliance Handbook advises that ‘in their possession’ means the person has physical control over the document and it does not matter who the document belongs to. ‘In their power’ is explained to mean that the person has the ability to get the document or a copy of it from whoever holds it. HMRC’s manual goes on to say that this...
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