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25 May 2015
J Smith (TC4392)
HMRC officials enquired into the taxpayer’s 2011/12 self assessment return. They issued a notice under FA 2008, sch 36 to obtain bank and credit card statements.
The taxpayer appealed, saying the notice breached his right of privacy. The Revenue had all the information it needed; the statements were private documents and unrelated to his business.
The First-tier Tribunal said the information was “reasonably required” since there was the possibility the accounts were used for “returnable activities and private ones”.
But the tribunal varied the information notice, permitting the taxpayer to omit certain personal information, given that the statements would include private transactions.
The taxpayer’s appeal was allowed in part.
