Schedule 36 Notices: HMRC information requests 3rd ed

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.

New for this edition:

• Ongoing discussions with HMRC about information given in the course of ADR
• Expanded list of applicable taxes
• New commentary on the concept of self-incrimination
• New case law (Monks) re limitation of HMRC powers
• Powers under Sch. 36 in transfer-pricing cases
• New case law (Asset House and CPR) re meaning of “reason to suspect”
• New case law (Matharu and Apsley Way) re meaning of “reasonably required”
• New case law (Sangha) re burden of proof
• New case law (Parker and Davies) re application of the “reasonably required” test
• New case law (Parker and Apsley Way) re proportionality in relation to the “reasonably required” test
• New case law (FN) re transactions between related parties
• New case law (Asset House) re validity of information notice if requesting old documentation
• New commentary including case law re concept of privileged material
• Retrospective removal of exemption re communications data
• New case law (McMeekin and Embiricos) re information relating to appeals
• Clarification added re tribunal pre-approval of third party notices
• New case law (Third Party) re FTT taking note of written representations made to HMRC
• Clarification added re HMRC seeking strike-out of appeal before imposing penalties
• New case law (Apsley Way) re order of tribunal proceedings
• New case law (Apsley Way) re interaction of information notices and closure notice applications
• New case law (Baxendale Walker at the Upper Tribunal) re penalties and compliance dates in information notices
• New case law (Wilson) re need for timely challenge to information notices rather than awaiting penalty appeal
• Clarification added re appeals against enhanced daily penalties
• New case law (Baxendale Walker at the Upper Tribunal) re conditions for tax-related penalties
• New case law (Baxendale Walker at the Upper Tribunal) re time limit for HMRC’s application to Upper Tribunal
• New commentary on transfer-pricing documents for entities within BEPS rules
• Addition of statistical information re use of financial institution notices