Case Law

Accounts prepared by an accountant as part of his workings were ‘within the possession or power’ of the taxpayer. Therefore the nominal ledger should be produced to an Inspector on request as it is not part of an accountant’s working papers. Quigley v Burke 1995 V ITR 265

In Jacques v Revenue & Customs Commissioners (No 2) 2007 STC 166 it was looked at whether documents required by the Revenue were needed to establish if the taxpayer’s return was complete and correct.

Personal information should only be demanded where it is essential. Taylor v Bratherton 2004 SpC 448

The High Court will only in exceptional circumstances set aside a notice calling for documents. R v IRC ex parte Ulster Bank Ltd 1997 STC 832