An information requirement included in an information notice issued by HMRC was set aside by the tribunal as being ‘vague and ambiguous’ in its terms.
The First-tier Tribunal (FTT) had to decide two matters (under separate appeal references) relating to information notices issued by HM Revenue and Customs (HMRC) to the appellant company.
The first matter was an application by HMRC to strike out the appellant’s appeal against an information notice (under FA 2008, Sch 36), on the basis that the documents and information required formed part of the appellant's statutory records (Sch 36, para 29), in respect of which the FTT had no jurisdiction to entertain an appeal.
The FTT held that all the documents (which included sales records, bank statements, paying in books and cheque book stubs) and information (which included analyses of opening and closing debtors, and administration and
