Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.
The decision of the First-tier Tribunal (FTT) in Third party & taxpayer v HMRC [2023] UKFTT 71 (TC) concerned an application made by HMRC to serve an information notice under FA 2008 Sch 36 on a firm of solicitors.
A refresher on third party notices
The basic power in this regard is found in Sch 36 para 2 which provides:
‘An officer of Revenue and Customs may by notice in writing require a person—
(a) to provide information or (b) to produce a document
if the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (‘the taxpayer’) or for the purpose of collecting a...
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Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.
The decision of the First-tier Tribunal (FTT) in Third party & taxpayer v HMRC [2023] UKFTT 71 (TC) concerned an application made by HMRC to serve an information notice under FA 2008 Sch 36 on a firm of solicitors.
A refresher on third party notices
The basic power in this regard is found in Sch 36 para 2 which provides:
‘An officer of Revenue and Customs may by notice in writing require a person—
(a) to provide information or (b) to produce a document
if the information or document is reasonably required by the officer for the purpose of checking the tax position of another person whose identity is known to the officer (‘the taxpayer’) or for the purpose of collecting 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:
