.png)
.png)
Raise your defences
Key points
- Under FA 2008 Sch 36 HMRC can issue five types of information notices where ‘reasonably required’.
- The One Call case confirms that the burden of proof for establishing that documents are ‘reasonably required’ under a Sch 36 taxpayer notice lies with HMRC.
- HMRC may first request the information it needs informally in a process that may take months.
- Taxpayers should be alert to any HMRC requests which seem particularly wide or burdensome and consider whether they wish to appeal.
- A taxpayer only needs to produce documents that are in its ‘possession or power’.
- Challenges are often based on the ‘reasonably required’ test or the ‘power and possession’ test.
HMRC has extensive information gathering powers one of which is the power to issue a Schedule 36 notice to taxpayers and third parties in order to request information and documents. The recent cases of One Call Insurance Services Ltd...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
