Q&As

What is the meaning of ‘possession or control’ in the context of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273, or in tax proceedings generally?

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Published on LexisPSL on 15/08/2019

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  • What is the meaning of ‘possession or control’ in the context of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273, or in tax proceedings generally?

What is the meaning of ‘possession or control’ in the context of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273, or in tax proceedings generally?

Rule 16(1) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (TP(FTT)(TC)R 2009), SI 2009/273, provides as follows (our emphasis added):

‘(1) On the application of a party or on its own initiative, the Tribunal may—

(a) by summons (or, in Scotland, citation) require any person to attend as a witness at a hearing at the time and place specified in the summons or citation;

(b) order any person to answer any questions or produce any documents in that person's possession or control which relate to any issue in the proceedings.’

We have been unable to locate any guidance on the meaning of ‘possession or control’ in the specific context of TP(FTT)(TC)R 2009, SI 2009/273. However, there is similar wording in the rules about HMRC’s information powers in paragraph 18 of Schedule 36 to the Finance Act 2008 (FA 2008). This provides that:

‘An information notice only requires a person to produce a document if it is in the person's possession or power.’

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