In PML Accounting v HMRC [2017] EWHC 733 (7 April 2017) the High Court found that HMRC did not have to return work and analysis produced on the basis of documents obtained under an invalid information notice.
HMRC had issued information notices (under FA 2008 Sch 36) to PML which had provided it with some of the information and documents. HMRC had then imposed penalties as the information was incomplete and PML had appealed against the penalties. The FTT had found the notice to be invalid as it did not relate to PML’s tax position but to that of its clients. HMRC had returned the documents and undertaken not to rely on them.
HMRC had returned all the material provided but it still held the work and analysis it had produced on the basis of the material. It contended that it ought to be able to continue its...
