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Schedule 36 Notices: HMRC information requests

Schedule 36 Notices: HMRC information requests

Schedule 36 Notices: HMRC information requests

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781912386499
Published In: July 2021
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

HMRC have extensive information powers under Schedule 36 to FA 2008. These powers are used widely but, on many occasions, HMRC ask for more than they are strictly entitled to.

This book sets out the different types of notice available to HMRC under Sch. 36, and the different procedures applicable to each kind of notice. The book explains, with examples from the case law, the limits of HMRC’s information powers, and describes how to challenge such notices. The book also considers the penalty regime for cases where notices have not been complied with. The text will be up-to-date with the changes made by FA 2021, including the new financial institution notice.

Overview of HMRC’s information powers

When can HMRC issue a Schedule 36 notice?

Restrictions on HMRC powers

Different types of information notice

Pre-approval by tribunal

Statutory records

Requirements for a valid notice

HMRC powers re documents produced

Appeals against Schedule 36 notices

Concealment and destruction of documents

Penalties for non-compliance

Special cases (e.g. partnerships, herd basis, groups of companies)

Miscellaneous provisions

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