Request to view report

HMRC began an investigation into the appellants.

As part of the investigation the National Criminal Intelligence Service provided information about two allegations that the appellants had made cash credits to an Indian bank account and exchanged a number of old £20 notes for the equivalent number of new £20 notes.

This report was based on a suspicious activity report (SAR) from the appellants’ bank. The bank had not disclosed the information to HMRC because it was outside the scope of the TMA 1970 s 20(3) notice served on the bank to produce certain documents.

The appellants applied to see the SAR. The bank opposed the application on public immunity grounds saying that it might reveal the identity of employees concerned with the report.

The Special Commissioner said that the appellants sought the chance to challenge evidence upon which HMRC intended to rely. The interests of justice and...