Qubic Tax Ltd and others v HMRC [2020] UKFTT 215 (TC) is a rare judicial consideration of data-holder notices issued under FA 2011 Sch 23 (along with appeals against information notices issued under FA 2008 Sch 36). The FTT considered the essential requirements of a data-holder notice as well as whether compliance with the notice would be ‘unduly onerous’. The FTT found that that the ‘unduly onerous’ test cannot be determined based on the wording of the data-holder notice alone; rather it must be answered having regard to all of the facts and circumstances of the particular case as a whole. Where only some of the items in a data-holder notice would be unduly onerous to comply with the addressee of the notice must still comply with those parts that are not unduly onerous to comply with.
Qubic Tax Ltd and others v HMRC [2020] UKFTT 215 (TC) is a rare judicial consideration of data-holder notices issued under FA 2011 Sch 23 (along with appeals against information notices issued under FA 2008 Sch 36). The FTT considered the essential requirements of a data-holder notice as well as whether compliance with the notice would be ‘unduly onerous’. The FTT found that that the ‘unduly onerous’ test cannot be determined based on the wording of the data-holder notice alone; rather it must be answered having regard to all of the facts and circumstances of the particular case as a whole. Where only some of the items in a data-holder notice would be unduly onerous to comply with the addressee of the notice must still comply with those parts that are not unduly onerous to comply with.
