D'Souza v Revenue & Customs

This appeal concerns a notice to produce documents dated 12 August 2011 (�the Information Notice�).� The Information Notice was served on Mr D�Souza by HMRC pursuant to paragraphs 1 and 21 of Schedule 36 to the Finance Act 2008.� The Information Notice requires Mr D�Souza to produce �bank statements in relation to accounts that you may have held outside the UK between 6 April 2006 and 5 April 2009�.

By a Notice of Appeal dated 18 August 2011, Mr D�Souza appealed against the Information Notice.� Mr Clarke, on behalf of Mr D�Souza, argued that the Information Notice was unlawful and asked the Tribunal to set it aside.�

The Tribunal�s jurisdiction in this matter derives from paragraphs 29 and 32 (3) of Schedule 36 to the Finance Act 2008.� The Tribunal, when determining an appeal against an Information Notice, may confirm the Information Notice or any requirement in it, vary the Information Notice or such a requirement or set aside the Information Notice or such a requirement.

1(1)An officer of Revenue and Customs may by notice in writing require a person (�the taxpayer�)� E+W+S+N.I.

if the information or document is reasonably required by the officer for the purpose of checking the taxpayer's tax position.