Para. 3 (4) permits the Tribunal to disapply conditions (c) and (d) if they are satisfied that telling the taxpayer that the information or documents are required and giving them a reasonable opportunity to make representations would prejudice the assessment or collection of tax.
HMRC have indicated that they would consider it would prejudice the assessment or collection of tax where they believe there is a risk of:-
- Collusion with or intimidation of a third party
- The person’s flight or disappearance
- The alienation of assets
- Destruction of evidence
The taxpayer can appeal against the notice or any requirement in it. There is no right of appeal however against:-
- A requirement to provide information or produce a document that forms part of the taxpayer’s statutory records.
- A notice issued with the approval of the Tribunal.
- A notice requiring only information or documents that form part of the taxpayer’s statutory records and relate to:-
- The supply of goods or services
- Acquisitions of goods from another member state
- Importation of goods from outside the member states in the course of carrying on a business
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