TaxationWeb has been following an appeal made to HMRC by tax barrister Keith Gordon, MA (Oxon) FCA CTA (Fellow). The appeal is made under Finance Act 2008, Schedule 36, against the 'service company' question on the 2009-10 self assessment tax return.
You can view Keith's appeal letter to HMRC here.
Keith has now recevied a response from HMRC and has commented as follows:
"On day 30, HMRC's appeals and reviews unit has confirmed that they do not view the question as forming a Schedule 36 information notice.
Consequently, it would seem that taxpayers need not appeal against the question itself under the Schedule 36 provisions. However, it would be most helpful if HMRC were to make a public announcement of their position so that taxpayers can have some certainty in this regard.
Thus the issue remains, do taxpayers need to answer this question when they complete their tax returns. I still believe that the question is unlawful and I do not propose to answer it when I complete my return.
And I would be most interested in defending any individual against any penalty imposed by HMRC should they take a similar approach.
I will keep you posted of any developments in the wake of my submitting my tax return."
TaxationWeb will continue to follow this story and let you know of any further developments.
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For the sake of accuracy, may I draw to your attention the fact that the appeal is against the 2009 SA Tax Return (ie. 2008/09 income) and not 2009/10.