Reliance on tax adviser was not an excuse

The taxpayers were pension scheme administrators for separate schemes. They were representing other appellants in a similar position none of whom including the taxpayers in this case were connected.

HMRC issued information notices to the taxpayers. At the time LD operated the schemes on behalf of the scheme administrators. LD appointed a tax adviser to deal with the information notices. After a review of the notices LD told the taxpayers that the tax adviser said ‘should be no need to respond’ to the notices which had been varied.

The tax adviser told HMRC that because the relevant schemes had been wound up there could be no liability to produce information. HMRC replied that the notices were issued to the scheme administrators not the pension schemes and the individuals remained liable to comply with the notices. The taxpayers did not receive copies of these letters....