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23 July 2008
Categories:
Tax cases
Sokoya v CRC, Chancery Division, 23 June 2008
The taxpayer submitted his 2004-05 tax return disclosing income of £4,650 only. HMRC enquired into the return and requested various documents under TMA 1970, s 19A. The taxpayer challenged the request before the Special Commissioner, but the commissioner held that the documents were reasonably required to enable HMRC to check that the taxpayer's return was complete. The taxpayer appealed.
It was held in the High Court that HMRC's ability to make enquiries in relation to a tax return was not restricted to positive entries made by the taxpayer. Investigations could be made into nil returns.
In this instance s 19A was an appropriate way of obtaining documents.
The taxpayer's appeal was dismissed.
Sokoya v CRC, Chancery Division, 23 June 2008
Categories:
Tax cases
