Disclosure of tax avoidance schemes

Legislation/Regulatory – FA2004 s. 314 ; FA2004 s. 314(1), (2) ; SI 2004/1865 reg. 6

Documents

Production

Case Law – Burghill Valley Golf Club (a partnership); Burghill Valley Members Club Ltd; Burghill Valley Visitors Club Ltd [2005] BVC 2,281

Removal

Case Law – R v Customs and Excise Commissioners, ex parte Popely and Harris. [1999] BVC 410

Documents and information

Disputes as to

Commentary – Tax Reporter ¶186-725

Generally

Commentary – Tax Reporter ¶186-700
Case Law – Guyer v Walton (HMIT)

Freedom of information

Legislation/Regulatory – FOIA2000 s. 42

Information held by public authorities

Legislation/Regulatory – FOIA2000 s. 42

Information notice: resolution of disputes

Compliance with notice

Legislation/Regulatory – SI 2009/1916 reg. 7

Finding of First-tier Tribunal

Legislation/Regulatory – SI 2009/1916 reg. 8

Procedure where notice given during inspection of premises in dispute

Legislation/Regulatory – SI 2009/1916 reg. 6

Procedure where notice given in correspondence in dispute

Legislation/Regulatory – SI 2009/1916 reg. 5

Reaching an agreement

Legislation/Regulatory – SI 2009/1916 reg. 10

Requirement to provide information and documents not in dispute

Legislation/Regulatory – SI 2009/1916 reg. 4

Lawyers: disclosure notices

Commentary – Indirect Tax Reporter ¶60-840

Money laundering

Commentary – Indirect Tax Reporter ¶60-870

Orders for production of documents

Legislation/Regulatory – SI 2000/2875 reg. 7 ; TMA70 Sch. 1AA, para. 5, 6

Production of documents

Advice from accountants

Case Law – Application by R & C Commrs to serve a s. 20(3) TMA 1970 notice on a plc and a s. 20 (1) notice on its subsidiary company (2007) Sp C 647 ; R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2009] BTC 680 ; R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2010] BTC 773 ; R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2013] BTC 45

Generally

Case Law – R v Inland Revenue Commissioners, ex parte Lorimer. [2000] BTC 257

Revenue's powers

Case Law – R. v. Board of Inland Revenue, ex parte Goldberg. [1988] BTC 178

Tax avoidance scheme

Case Law – R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2009] BTC 680 ; R v Special Commr & Anor, ex parte Morgan Grenfell & Co Ltd. [2002] BTC 223

Serious Organised Crime Agency

Legislation/Regulatory – SOCPA2005 s. 64

Tax agents dishonest conduct

Legislation/Regulatory – FA2012 Sch. 38, para. 17

Tax ahents dishonest conduct

Legislation/Regulatory – FA2012 Sch. 38, para. 17