Welcome to Gordon on Schedule 36 Notices.
HMRC have powers, under Schedule 36 to FA 2008, to obtain information and documents from taxpayers and certain third parties. Those powers were extended by FA 2021, allowing HMRC to seek details from financial institutions (e.g. of a particular taxpayer’s credit card transactions).
All of these powers are subject to statutory constraints, and this service clearly explains both the extent of the HMRC powers and the associated safeguards, based on statutory provisions and numerous case law precedents.
The author encourages recipients of information notices to comply fully with requests that are within the law, but to recognise and stand up to those that are not. Professional advisers are reminded of the risks of providing more information than the law requires.
Keith M Gordon MA (Oxon), FCA, CTA (Fellow) is a barrister who has used his own professional experience to illustrate the text with case studies not found in the published case reports. 
About the Author
Keith M Gordon MA (Oxon), FCA, CTA (Fellow), Barrister practises from Temple Tax Chambers in London. He previously practised as a chartered accountant and chartered tax adviser. His practice covers all areas of tax, regularly appearing in the Tax Chamber and the higher Courts, and also related areas including partnership disputes and professional negligence.

Keith lectures and writes extensively and was a runner-up in the tax writer of the year category in the 2006 and 2012 LexisNexis Taxation Awards. Keith won the Chartered Tax Adviser of the Year category at the 2009 awards. In 2013, Keith won the tax writer of the year award. And in 2019, he was the worthy winner of the Outstanding Contribution award.

Keith's high-profile cases include Cotter v HMRC and HMRC v Charlton. He was also junior Counsel for the taxpayer in Jones v Garnett (the 'Arctic Systems' case) in the Court of Appeal and the House of Lords.

His recent cases include the discovery cases of Pattullo, Sanderson, Hicks, Atherton and Anderson and the challenge to the Follower Notices legislation in R (oao Broomfield) v HMRC.