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Edition 1st
Published July 2021
Length 208 pages
Suitable for Tax advisers
Price £85 (or see bundle discounts)
ISBN 9781912386499

Schedule 36 notices


HMRC have powers, under Schedule 36 to FA 2008, to obtain information and documents from taxpayers and certain third parties. Those powers were extended by FA 2021, allowing HMRC to seek details from financial institutions (e.g. of a particular taxpayer’s credit card transactions).

All of these powers are subject to statutory constraints, and this book clearly explains both the extent of the HMRC powers and the associated safeguards, based on statutory provisions and numerous case law precedents.

The author encourages recipients of information notices to comply fully with requests that are within the law, but to recognise and stand up to those that are not. Professional advisers are reminded of the risks of providing more information than the law requires.

"Essential reading for anyone involved with HMRC enquiry work. ... The great strength of this book is that, unlike many such learned texts, it is immensely readable and littered throughout with helpful extracts of relevant tax cases."TAXline (November 2021)

Keith M Gordon MA (Oxon), FCA, CTA (Fellow) is a barrister who has used his own professional experience to illustrate the text with case studies not found in the published case reports.

  • Overview of HMRC’s information powers
  • When can HMRC issue a Schedule 36 notice?
  • Restrictions on HMRC powers
  • Different types of information notice
  • Pre-approval by tribunal
  • Statutory records
  • Requirements for a valid notice
  • HMRC powers re documents produced
  • Appeals against Schedule 36 notices
  • Concealment and destruction of documents
  • Penalties for non-compliance
  • Special cases (e.g. partnerships, herd basis, groups of companies)
  • Miscellaneous provisions

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