FA 2008, Sch. 36 empowers HMRC to seek information from taxpayers and certain other parties. The FTT ruled that the information sought was not “reasonably required” and ordered HMRC to issue closure notice – Davies v HMRC – [2022] UKFTT 369 (TC).
https://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08619.html
Related content from Claritax Books
In Schedule 36 Notices – HMRC Information Requests, tax barrister Keith Gordon encourages full compliance with legitimate requests from HMRC but also recommends that taxpayers should stand up to requests that do not meet the strict statutory criteria. The author reminds professional advisers of the risks of providing more information than the law requires.
