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Schedule 36: a stitch in time

There is nothing wrong with taxpayers insisting on their legal rights when faced with an HMRC information notice, writes barrister Keith Gordon (Temple Tax Chambers). 

The main source of HMRC’s information powers is Sch 36 to FA 2008. Strictly HMRC is supposed to make information requests informally first resorting to their formal powers only when necessary (JJ Management Consulting LLP v HMRC [2020] EWCA Civ 784). And to be fair most HMRC officers adopt such an approach. Similarly my general advice is to comply with informal requests wherever possible; in other words do not wait until a formal request has been made. However this general advice is subject to a particular caveat: think very carefully before sending anything that HMRC could not insist upon under Sch 36.

Accordingly I have frequently seen innocent-looking information requests where I have recommended that a straightforward...

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