EM5615 - Commissioners: Appeals Against Self Assessment Information Notices

TMA70/S19A(6)

TMA70/SCH1A/PARA 6

FA98/SCH18/PARA 28

Detailed guidance on SA information powers can be found at EM2205+ and on appeals at EM2240 and Commissioners at EM2241.

The right of appeal against the notice for documents or particulars does not provide the taxpayer with the opportunity to raise an objection to our right to enquire into the return.

The taxpayer is not obliged to produce documents, accounts or particulars relating to the conduct of any pending appeal. In our view, documents protected by this are only those which are brought into existence as part of the preparation for the presentation of an appeal. This view was supported by the Special Commissioners in the case of Monarch Assurance Co Ltd v CIR (59TC at p 605) and the point was not argued further in the High Court.