Pending Appeal

 

If a document relates to a pending appeal (FA 2008, Sch. 36, para. 19 (1) (a)) it prevents HRMC from requiring its production.

 

This restriction applies only to documents brought into existence as part of the preparation for conducting a pending appeal. It does not cover documents that were already in existence before the appeal process began.

 

For expert advice and representation for your HMRC tax investigation call Kinsella Tax Investigations today on 0800 471 4546. Don’t delay.

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