D Midgley & Sons Ltd & Anor v Revenue & Customs

Appeal against Information Notices issued under Schedule 36 of Finance Act 2008 � whether the information was reasonably required � whether Data Protection Act 1998 applies- whether Police and Criminal Evidence Act 1984 applies � whether information required is unreasonable and onerous � appeal dismissed

Mr. A. Hall, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

The Appellant appealed against HMRC�s decisions on review dated 15 September 2010 upholding the issue of information notices under Schedule 36 of the Finance Act 2008 to D. Midgley & Sons Ltd and Mr. S. Midgley.

The Appeal notices were lodged with the Tribunal on 13 October 2010. The grounds of appeal in respect of D. Midgley & Sons Ltd were stated as being:

(a) That the information requested is not required to be contained in the Appellant�s tax return for the purpose of assessment or collection of tax and therefore any release of the information would breach Section 29 (1) (c)� of the Data Protection Act 1998 (�DPA 1998�) and Section 12 of the Police and Criminal Evidence Act 1984 (�PACE 1984�);