SpC 735 (2009) Clark v HMRC

Information Notice - HMRC won

Case Summary:

The case involved an accountant who thought the enquiry was opened because the Inspector wanted revenge. This was held not to be the case.S19A TMA 1970 empowered HMRC to require the creation of documents. The Inspector who began the enquiry need not be the one who issues an information notice. The same principles apply under the new information powers in Schedule 36 FA 2008.