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law
law
The power for HMRC to obtain information and documents from a taxpayer is set out in paragraph 1 of Sch 36 to Finance Act 2008. It provides (so far as is relevant):
Power to obtain information and documents from taxpayer
An officer of Revenue and Customs may by notice in writing require a person (“the taxpayer”)-
to provide information, or
to produce a document,
if the information or document is reasonably required by the officer for the purpose of checking the taxpayer’s tax position.
The relevant penalty provisions are to be found in paragraph 39 of Sch 36.
Paragraph 39 provides (so far as is relevant):
Penalties for failure to comply or obstruction
This paragraph applies to a person who–
fails to comply with an information notice, or
…
The person is liable to a penalty of £300.
Paragraph 45 provides that a person is not liable if they have a reasonable excuse for the failure to comply.
Paragraph 46 sets out the requirements for a valid assessment and notification of a penalty as follows:
Where a person becomes liable for a penalty under paragraph 39, 40 or 40A
HMRC may assess the penalty, and
if they do so, they must notify the person.
An assessment of a penalty under paragraph 39 or 40 must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to sub-paragraph (3).
The extension on under paragraph (3) only applies where the person has appealed against the information notice, which is not relevant in this case.
Paragraph 47 provides that a person may appeal against the imposition of a penalty under paragraph 39.
Paragraph 48 states that, on an appeal against a fixed penalty, this Tribunal may confirm or cancel the decision.
The delivery and service or documents is provided for in section 115 of the Taxes Management Act 1970, which provides:
A notice or form which is to be served under the Taxes Acts on a person may be either delivered to him or left at his usual or last known place of residence:
Any notice or other document to be given, sent, served or delivered under the Taxes Acts may be served by post, and, if to be given, sent, served or delivered to or on any person may be so served addressed to that person—
at his usual or last known place of residence, or his place of business or employment, or
in the case of a company, at any other prescribed place, and in the case of a liquidator of a company, at his address for the purposes of the liquidation or any other prescribed place.