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Missing documents

29 August 2014
Issue: 4467 / Categories: Tax cases , LPP , Admin , Inheritance Tax , Investigations , Trusts

Dr RM Hughes (TC3866)

The taxpayer appealed against a penalty of £5 620 imposed under FA 2006 sch 36. He had failed to comply with a notice requiring documents to enable HMRC to check his expenses claim.

The expenses amounting to £160 000 were mainly payments to a trust to which the taxpayer had executed a deed of adherence. The Revenue investigator said the trust was a marketed tax avoidance scheme.

Some documents were provided by the taxpayer’s adviser; legal professional privilege (LPP) was claimed in respect of others.

The tax department asked the adviser to itemise the documents considered to be subject to LPP – but this was not done.

The adviser later told HMRC that all documents had been submitted. The department insisted it required further paperwork pertaining to the trust such as engagement terms contracts and invoices.

The First-tier Tribunal agreed other documents must exist ...

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