You must get agreement from an authorised officer if you wish to seek Tribunal approval for your notice.
Although the customer may make representations to the Tribunal they are not able to appear in person and it removes their right of appeal against the notice.
You may wish to seek Tribunal approval for a number of reasons. For example,
- because the customer is using appeal mechanisms to delay progress, or
- so as not to have to fight a contested appeal, in which you would have to reveal evidence you want at this stage to keep from the customer.
You must ensure:
- the person has been told that the information and documents specified in the notice are required
- they have had a chance to make their representations and these have been presented to the Tribunal.
However, the Tribunal may approve a notice where the person has not been asked for the information or documents required or asked for their representations if it can be shown that these actions may prejudice the assessment or collection of tax.