Information and documents requested in information notices were varied or set aside and the First-tier Tribunal decided (among other things) that only some of the requests were for ‘statutory records’, some were protected by legal professional privilege and some were not valid to the extent they required documents created more than six years before the notice where there was no suspicion of deliberate behaviour.  

HM Revenue and Customs (HMRC) opened an enquiry into the appellants’ self-assessment returns for 2017/18 and requested information to check their tax position. HMRC also sought information for earlier years for the same purpose. Information for 2017/18 was provided to HMRC after the deadline of 30 June 2019. However, other information was not provided by then.