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Schedule 36 Notices: HMRC information requests 2nd Edition

Schedule 36 Notices: HMRC information requests 2nd Edition

Author: Keith Gordon
Publisher: Claritax Books
ISBN: 9781912386727

Previous Edition ISBN: 9781912386499
Published In: October 2022
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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HMRC have powers, under Schedule 36 to FA 2008, to obtain information and documents from taxpayers and certain third parties. Those powers were extended by FA 2021, allowing HMRC to seek details from financial institutions (e.g. of a particular taxpayer’s credit card transactions).

All of these powers are subject to statutory constraints, and this book clearly explains both the extent of the HMRC powers and the associated safeguards, based on statutory provisions and numerous case law precedents.

The author encourages recipients of information notices to comply fully with requests that are within the law, but to recognise and stand up to those that are not. Professional advisers are reminded of the risks of providing more information than the law requires.

This edition is fully up to date, reflecting key decisions such as:

Kandore where the Court of Appeal considered the procedures when the First-tier pre-approves an information notice
Yerou, Hackmey and One Call which give further guidance on when information is reasonably required
Wiseman and Turcan dealing with claims that certain information is subject to legal professional privilege
Thomas which provides guidance in relation to ambiguities within an information notice
Butcher which discusses the extent to which a redacted document may be given to HMRC and the consequences of inadvertently omitting one document in a response to HMRC
AML and Mattu giving further guidance on the additional penalties that can be charged in cases of persistent non-compliance

The new edition also contains new commentary to reflect HMRC’s revised approach to Alternative Dispute Resolution, and reflects developments in cases discussed in the previous edition (Embiricos and Sheiling Properties).

Overview of HMRC’s information powers

When can HMRC issue a Schedule 36 notice?

Restrictions – “reasonably required”

Restrictions – additional safeguards

Different types of information notice

Pre-approval by the tribunal

Statutory records

Other requirements for a valid information notice

HMRC powers in relation to documents produced

Appeals against Schedule 36 notices

Concealment and destruction of documents

Penalties for non-compliance