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Dr K Long (TC3339)
The taxpayer was a GP who also ran a private practice. She discovered an error in her 2010/11 self assessment tax return after HMRC opened an enquiry.
She met with the Revenue to explain what had happened. The tax department officer subsequently wrote to her requesting further information under FA 2008 sch 36 para 1 including business appointment diaries.
The taxpayer refused the request because the diaries contained confidential patient information and no financial data.
The First-tier Tribunal said the taxpayer was “wholly credible and reliable” and had cooperated with HMRC.
The judge could see not see what use the Revenue would make of the diaries because they contained no financial information and were not necessarily an accurate record of private patients seen and charged.
He concluded that the tax authority’s requirement was unreasonable and the taxpayer’s appeal would succeed on the issue alone.
The judge...
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