Clarke v Revenue and Customs: SCIT 8 Jan 2009

SCIT Income Tax – Enquiry under section 9A TMA 1970, requirement to produce and furnish documents under section 19A TMA 1970 – Taxpayer alleging enquiry opened and requirement made for vindictive reasons – Taxpayer arguing that section 19A did not confer authority to require documents to be created –
Held: (1) the Tribunal was required to consider the actual purposes of the officer in giving notice under section 19A; (2) on the evidence the officer’s purposes were the statutory purposes and were not vindictive; (3) section 19A did empower the officer to require the creation of documents; (4) subject to a minor variation the section 19A requirement was upheld


[2009] UKSPC SPC00735, [2009] STI 592, [2009] STC (SCD) 278




Taxes Management Act 1970 9A

Income Tax, Taxes Management

Updated: 03 August 2022; Ref: scu.373744