The First-tier Tribunal have considered the case of Bryan (t/a Bryan & Co Solicitors) v HMRC  UKFTT 33 (TC).
The taxpayer had applied for a direction under TMA 1970, s. 28A that HMRC should close an enquiry into his self-assessment returns for 2016-17 and 2017-18. The direction was refused, the tribunal judge stating that:
- Much of the information and documents requested by HMRC were statutory records and thus HMRC were entitled to see these records and the taxpayer was not entitled to withhold them.
- To the extent that the information and documents requested by HMRC were not statutory records, they were considered reasonably necessary to enable HMRC to check the taxpayer’s tax returns.
- The taxpayer had claimed that certain fee bills were protected by legal professional privilege, but it was perfectly possible for the taxpayer to produce redacted fee bills without infringing his professional obligations.
- HMRC’s conduct was not oppressive or unreasonable and the scope of their enquiries was not disproportionate.