Information Notices

HMRC’s inspection powers are wide-ranging and include the power to inspect business premises. HMRC have the authority to issue an information notice to request a taxpayer  for information or produce a document where it is “reasonably required” for the purposes of a tax inspection. They also have the power to issue penalties for failure to comply with these notices, or for any inaccuracies found in the information provided.  There are certain limitations on HMRC’s powers. For example, HMRC may not issue a taxpayer an information notice in respect of a chargeable period covered by a tax return that has already been submitted.  Another important restriction on HMRC’s powers is that an information notice only requires a document to be produced if it is in the person’s “possession or power”.

Bright Line Law is a barrister law firm led by Jonathan Fisher QC who has previously been involved in advising on the use of, and regulatory investigation of film industry, and offshore tax schemes. We have also been instructed to represent clients in criminal and civil litigation initiated by HMRC. Bright Line Law provides specialist advisory, advocacy, litigation, policy and strategic services. If you require specialist advice on tax issues, contact Jonathan Fisher QC directly at jf@brightlinelaw.co.uk or another member of our team or telephone us on + 44 (0)203 709 9470.

Jonathan Fisher QC
Lead Counsel

Email jf@brightlinelaw.co.uk
Telephone + 020 3872 2852

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