NICHOLAS GILMORE BARBARA GILMORE v Revenue & Customs (INCOME TAX - information notices issued under Schedule 36 Finance Act 2008- whether reasonably required)

INCOME TAX - information notices issued under Schedule 36 Finance Act 2008- whether reasonably required - yes - whether HMRC officer had reason to suspect - yes - appeal dismissed

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             This case concerns information notices (the � notices �) issued under the provisions of Schedule 36 to the Finance Act 2008 (� Schedule 36 �) to the appellants by the respondents (or � HMRC �) on 20 November 2019.

             We emphasise that our role is not to decide between these two competing positions. It is to decide, in essence, whether the appellants are obliged to provide the information required by the notices.

             The relevant provisions of Schedule 36 are set out in the Appendix to this Decision.