Schedule 36 Notices: HMRC information requests

Taxation

Schedule 36 Notices: HMRC information requests

By Keith Gordon
Claritax Books July 2021

Specifications

ISBN-13
9781912386499
Publisher
Claritax Books
Publication
July 2021
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
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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.

Table of Contents

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
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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