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Couldwell Concrete Flooring Ltd (TC4340)
The taxpayer company appealed against two HMRC information notices; the first on the ground that it asked for non-statutory records and for documents in a format that did not exist, and the second because it did not ask for statutory records and was ambiguous.
The matter proceeded to the First-tier Tribunal, which said all information requested by the first notice, including sales records, formed part of the taxpayer’s statutory records.
HMRC accepted the information could be provided in “whatever form they exist” and that the department could not demand that records be produced in a format other than the one that existed.
The tribunal agreed that part of HMRC’s language was vague in the second notice and should be struck out, but other information requested, including bank statements, formed part of the company’s statutory records.
The taxpayer’s appeal was allowed in part.
