In person, post or email

Wording in a notice requiring information

HMRC had notified the taxpayer in a letter that it should produce particular papers by post or by email by a specified date under FA 2008 Sch 36 para 1. After some delays on the part of the taxpayer HMRC collected the documents from the taxpayer after the deadline. As a result HMRC imposed a penalty.

The taxpayer said the notice was invalid and the penalty could therefore not stand. The First-tier Tribunal dismissed the taxpayer’s appeal and the matter progressed to the Upper Tribunal. The taxpayer said because the notice required ‘production of documents’ rather than the ‘provision of information’ they should be ‘produced at a place’. But it did not specify this.

The Upper Tribunal said there was ‘some merit’ in the taxpayer’s argument. But this was to take a literal approach when the legislation had to...