Information notice – Mark McLaughlin

Out of reach?

Taxpayers are sometimes issued with information notices requiring them to provide HM Revenue and Customs (HMRC) with information and documents ‘reasonably required’ to check the taxpayer’s tax position (or to collect a taxpayer’s tax debt). ‘Possession or power’? However, there are various restrictions on HMRC’s powers. One such restriction is that HMRC can only require… Read More »

No suspicion needed!

Where a taxpayer is unfortunate enough to be subjected to an enquiry into their tax return, it is not uncommon for HM Revenue and Customs (HMRC) to issue a formal notice requiring the taxpayer to provide information or produce documents which HMRC considers is ‘reasonably required’ to check the return (FA 2008, Sch 36, para… Read More »