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In William Lawson v HMRC [2021] TC08298, the First Tier Tribunal (FTT) dismissed an appeal against a Schedule 36 information notice. The information requested was reasonably required to check Mr Lawson’s tax position as HMRC had reason to think he may have underdeclared his income. 

HMRC had information from their risking service about significant payments made by UK companies to Mr Lawson. His 2017-18 tax return was checked and there was no record of any such payments.

The FTT dismissed the appeal.

Useful guides on this topic

Sch 36 Information Notices
What is a Schedule 36 Information Notice? When can HMRC issue one? What rights does the taxpayer have when an information notice is issued?

Statutory Review
What is a Statutory Review? Is it automatic? What happens in a Statutory Review? Can you challenge a Statutory Review's findings? Can you influence a Statutory Review? 

Sch 36 third party notices
When can HMRC require a third party to provide information or produce a document in relation to a taxpayer? Who can appeal a notice? What rights does the taxpayer have?

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External link

William Lawson v HMRC [2021] TC 08298


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