Peter Vaines of Squire Patton Boggs with observations on a couple of recent tax cases involving HMRC's use of Information Notices under FA 2008 Sch 36, and Share Valuations.
HMRC Enquiries and Use of Sch 36 Information Notices
The recent case of Mathew v HMRC TC 4342 involved appeals against Schedule 36 Notices and covered a great deal of ground. However, two interesting features emerged as part of the discussion in the Tribunal.
The first related to the burden of proof. Mr Mathew said that the burden of proof was on HMRC to show that the information and documents requested by the Schedule 36 Notice were "reasonably required". This looked like a pretty good argument because of the case of Kevin Betts v HMRC (2013) where it was common ground that the burden of proof was on HMRC.
This article first appeared – Taxationweb in July 2015.