An appeal against an information notice was struck out to the extent that it related to the taxpayer’s statutory records, while other items requested were reasonably required to check the taxpayer’s tax position, but the information notice was varied in one instance.
The appellant company carried on a cleaning business. It was subject to a check by HM Revenue and Customs (HMRC) of its PAYE records. Following correspondence with the appellant and its representative, HMRC issued an information notice (under FA 2008, Sch 36, para 1(1)) on 13 October 2016, requesting information and documents for the period 17 March 2015 to 15 March 2016.
The items requested were: (1) bank statements; (2) purchase ledger; (3) mileage logs (both for any company vehicles and the directors’ logs); (4) a copy of any directors’ loan account/current account; (5) a copy of all employee contracts/terms and conditions; (6) a list of
