The recent First-tier Tribunal decision in One Call Insurance Services Ltdhas brought into question the meaning of ‘power’ in relation to formal information requests from HMRC and is relevant for all enquiry work. In that case, the FTT found that the law requires ‘serious efforts’ to be made to obtain the documents. Further, the ‘power to obtain’ documents may be through a legal entitlement or through influence. The FTT’s decision broadens the expectations of HMRC in relation to the efforts made by a taxpayer to obtain documents, and it is a reminder that audit trails should be maintained of all communications relating to attempts to obtain documents and information.
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The recent First-tier Tribunal decision in One Call Insurance Services Ltdhas brought into question the meaning of ‘power’ in relation to formal information requests from HMRC and is relevant for all enquiry work. In that case, the FTT found that the law requires ‘serious efforts’ to be made to obtain the documents. Further, the ‘power to obtain’ documents may be through a legal entitlement or through influence. The FTT’s decision broadens the expectations of HMRC in relation to the efforts made by a taxpayer to obtain documents, and it is a reminder that audit trails should be maintained of all communications relating to attempts to obtain documents and information.
If you are not a subscriber, subscribe now to read this content.
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