The appellant’s appeal against an information notice seeking private bank statements was dismissed, as the bank statements were held to be reasonably required by HMRC to check the appellant’s tax position.
HM Revenue and Customs (HMRC) opened an enquiry (under TMA 1970, s 9A) into the appellant’s tax return for 2013/14. HMRC subsequently issued a notice to the appellant (under FA 2008, Sch 36) seeking information in relation to the profits of his trade and income from property shown on the return.
The information request included statements for private (i.e. non-business) bank accounts of the appellant. Although much information was provided, the appellant’s accountant refused to supply the private bank statements. A further information notice was issued, seeking only the private bank statements. The appellant appealed against that notice.
The First-tier Tribunal (FTT)
