Commentary

A6.615 Appeals against information notices

Administration and compliance

A6.615 Appeals against information notices

A6.615 Appeals against information notices

A taxpayer has the right of appeal against an information notice or any requirement in the notice1, but he may not appeal against:

  1.  

    (a)     a requirement to produce any information of document that forms part of 'statutory records'2; or

  2.  

    (b)     any notice authorised by the First-tier Tribunal

The same appeal rights are extended to recipients of third party notices who may also appeal on the ground that compliance would be unduly onerous3.

Finance Act 2009 made amendments to the position with regard to third party information notices issued either to a parent undertaking in respect of a subsidiary,

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