|
| |
| |
(3) Proceedings under this paragraph in England and Wales may be brought at | |
any time within one year from the time when the matter complained of | |
arose. | |
(4) In sub-paragraph (1) the expression “recoverable summarily as a civil debt” | |
in relation to proceedings in Northern Ireland means recoverable by | 5 |
proceedings under Article 62 of the Magistrates’ Courts (Northern Ireland) | |
Order 1981 (S.I. 1981/1675 (N.I. 26)). | |
(5) The Treasury may by order increase the sum specified in sub-paragraph (1). | |
Proceedings in county court or sheriff court | |
5 (1) Tax due and payable may be sued for and recovered from the person | 10 |
charged as a debt due to the Crown by proceedings brought in the name of | |
a collector— | |
(a) in a county court, or | |
(b) in a sheriff court. | |
(2) An officer of the Board who is authorised by the Board to do so may address | 15 |
the court in any proceedings under this paragraph in England and Wales or | |
Scotland. | |
(3) In Northern Ireland— | |
(a) the reference in sub-paragraph (1) to a county court is to a county | |
court held for a division under the County Courts (Northern Ireland) | 20 |
Order 1980 (S.I. 1980/397 (N.I. 3)); | |
(b) proceedings may not be brought under this paragraph if the amount | |
exceeds the limit specified in Article 10(1) of that Order; | |
(c) Part III of that Order (general civil jurisdiction) applies for the | |
purposes of this paragraph; and | 25 |
(d) sections 21 and 42(2) of the Interpretation Act (Northern Ireland) | |
1954 (c. 33 (N.I.)) apply as if any reference in those provisions to an | |
enactment included this paragraph. | |
Proceedings in High Court or Court of Session | |
6 Tax may be sued for and recovered from the person charged— | 30 |
(a) as a debt due to the Crown, or | |
(b) by any other means by which a debt of record or otherwise due to the | |
Crown may be sued for and recovered, | |
by proceedings in the High Court or, in Scotland, in the Court of Session | |
sitting as the Court of Exchequer. | 35 |
Evidence of unpaid tax | |
7 (1) A certificate of an officer of the Board— | |
(a) that tax is due and payable, and | |
(b) that to the best of his knowledge and belief payment of the tax has | |
not been made, | 40 |
is sufficient evidence that the sum mentioned in the certificate is unpaid and | |
is due to the Crown. | |
(2) A document purporting to be such a certificate shall be deemed to be such a | |
certificate unless the contrary is proved. | |
| |
| |
|
| |
| |
Schedule 13 | |
Section 93 | |
Stamp duty land tax: information powers | |
Part 1 | |
Power of authorised officer to call for documents or information from | |
taxpayer | 5 |
Notice requiring taxpayer to deliver documents or provide information | |
1 (1) An authorised officer of the Board may by notice in writing require a | |
person— | |
(a) to deliver to him such documents as are in that person’s possession | |
or power and (in the officer’s reasonable opinion) contain, or may | 10 |
contain, information relevant to— | |
(i) any tax liability to which that person is or may be subject, or | |
(ii) the amount of any such liability, or | |
(b) to provide him with such information as he may reasonably require | |
as being relevant to, or to the amount of, any such liability. | 15 |
(2) An “authorised officer of the Board” means an officer of the Board | |
authorised for the purposes of this Part of this Schedule. | |
(3) Before a person is given a notice under this paragraph he must be given a | |
reasonable opportunity to deliver the documents or provide the information | |
in question. | 20 |
No application for consent under paragraph 2 shall be made unless he has | |
been given that opportunity. | |
Requirement of consent of General or Special Commissioner | |
2 (1) The consent of a General or Special Commissioner is required for the giving | |
of a notice under paragraph 1. | 25 |
(2) Consent shall not be given unless the Commissioner is satisfied that in all the | |
circumstances the officer is justified in proceeding under that paragraph. | |
(3) A Commissioner who has given such consent shall not take part in, or be | |
present at, any proceedings on, or related to, any appeal brought by the | |
person to whom the notice applies if the Commissioner has reason to believe | 30 |
that any of the required information is likely to be adduced in evidence in | |
those proceedings. | |
The “required information” means any document or information that was | |
the subject of the notice with respect to which the Commissioner gave his | |
consent. | 35 |
Contents of notice under this Part | |
3 (1) A notice under paragraph 1 must— | |
(a) specify or describe the documents or information to which it relates, | |
and | |
(b) require the documents to be delivered, or the information to be | 40 |
provided, within such time as may be specified in the notice. | |
| |
| |
|
| |
| |
(2) The period specified for complying with the notice must not be less than 30 | |
days after the date of the notice. | |
Summary of reasons to be given | |
4 (1) An officer who gives a notice under paragraph 1 must also give to the person | |
to whom the notice applies a written summary of his reasons for applying | 5 |
for consent to the notice. | |
(2) This does not require the disclosure of any information— | |
(a) that would, or might, identify any person who has provided the | |
officer with any information which he took into account in deciding | |
whether to apply for consent, or | 10 |
(b) that the General or Special Commissioner giving consent under | |
paragraph 2 directs need not be disclosed. | |
(3) A Commissioner shall not give any such direction unless he is satisfied that | |
the officer has reasonable grounds for believing that disclosure of the | |
information in question would prejudice the assessment or collection of tax. | 15 |
Power to take copies of documents etc | |
5 The person to whom documents are delivered, or to whom information is | |
provided, in pursuance of a notice under paragraph 1 may take copies of | |
them or of extracts from them. | |
Part 2 | 20 |
Power of authorised officer to call for documents from third party | |
Notice requiring documents to be delivered or made available | |
6 (1) An authorised officer of the Board may for the purpose of enquiring into the | |
tax liability of any person (“the taxpayer”) by notice in writing require any | |
other person— | 25 |
(a) to deliver to the officer, or | |
(b) if the person to whom the notice is given so elects, to make available | |
for inspection by a named officer of the Board, | |
such documents as are in that person’s possession or power and (in the | |
officer’s reasonable opinion) contain, or may contain, information relevant | 30 |
to any tax liability to which the taxpayer is or may be, or may have been, | |
subject, or the amount of any such liability. | |
(2) An “authorised officer of the Board” means an officer of the Board | |
authorised for the purposes of this Part of this Schedule. | |
(3) Before a person is given a notice under this paragraph he must be given a | 35 |
reasonable opportunity to deliver or make available the documents in | |
question. | |
No application for consent under paragraph 7 shall be made unless he has | |
been given that opportunity. | |
(4) The persons who may be treated as “the taxpayer” for the purposes of this | 40 |
paragraph include a company that has ceased to exist and an individual who | |
has died. | |
| |
| |
|
| |
| |
But a notice in relation to a taxpayer who has died may not be given more | |
than six years after his death. | |
Requirement of consent of General or Special Commissioner | |
7 (1) The consent of a General or Special Commissioner is required for the giving | |
of a notice under paragraph 6. | 5 |
(2) Consent shall not be given unless the Commissioner is satisfied that in all the | |
circumstances the officer is justified in proceeding under that paragraph. | |
(3) A Commissioner who has given such consent shall not take part in, or be | |
present at, any proceedings on, or related to, any appeal brought by the | |
taxpayer concerned if the Commissioner has reason to believe that any of the | 10 |
documents that were the subject of the notice is likely to be adduced in | |
evidence in those proceedings. | |
Contents of notice under paragraph 6 | |
8 (1) A notice under paragraph 6 must— | |
(a) specify or describe the documents to which it relates, and | 15 |
(b) require the documents to be delivered or made available within such | |
time as may be specified in the notice. | |
(2) The period specified for complying with the notice must not be less than 30 | |
days after the date of the notice. | |
(3) Subject to paragraph 11 (power to give notice in respect of unnamed | 20 |
taxpayer or taxpayers), a notice under this paragraph must name the | |
taxpayer to whom it relates. | |
Copy of notice to be given to taxpayer | |
9 (1) Where a notice is given to a person under this paragraph, the officer shall | |
give a copy of the notice to the taxpayer to whom it relates. | 25 |
(2) This paragraph does not apply if, on application by the officer, a General or | |
Special Commissioner directs that it shall not apply. | |
(3) Such a direction shall only be given if the Commissioner is satisfied that the | |
officer has reasonable grounds for suspecting the taxpayer of fraud. | |
Summary of reasons to be given | 30 |
10 (1) An officer who gives a notice under paragraph 6 must also give to the | |
taxpayer concerned a written summary of his reasons for applying for | |
consent to the notice. | |
(2) This does not require the disclosure of any information— | |
(a) that would, or might, identify any person who has provided the | 35 |
officer with any information which he took into account in deciding | |
whether to apply for consent, or | |
(b) that the General or Special Commissioner giving consent under | |
paragraph 7 directs need not be disclosed. | |
(3) A Commissioner shall not give such a direction unless he is satisfied that the | 40 |
officer has reasonable grounds for believing that disclosure of the | |
information in question would prejudice the assessment or collection of tax. | |
| |
| |
|
| |
| |
(4) This paragraph does not apply if under paragraph 9(2) a copy of the notice | |
need not be given to the taxpayer. | |
Power to give notice relating to unnamed taxpayer or taxpayers | |
11 (1) If, on an application made by an officer of the Board and authorised by an | |
order of the Board, a Special Commissioner gives his consent, the officer | 5 |
may give such a notice as is mentioned in paragraph 6 without naming the | |
taxpayer to whom the notice relates. | |
(2) Consent shall not be given unless the Commissioner is satisfied— | |
(a) that the notice relates— | |
(i) to a taxpayer whose identity is not known to the officer, or | 10 |
(ii) to a class of taxpayers whose individual identities are not so | |
known, | |
(b) that there are reasonable grounds for believing that the taxpayer, or | |
any of the class of taxpayers, to whom the notice relates may have | |
failed or may fail to comply with any provision of this Part of this | 15 |
Act, | |
(c) that any such failure is likely to have led or to lead to serious | |
prejudice to the proper assessment or collection of tax, and | |
(d) that the information that is likely to be contained in the documents | |
to which the notice relates is not readily available from another | 20 |
source. | |
(3) Before a person is given a notice under this paragraph he must be given a | |
reasonable opportunity to deliver or make available the documents in | |
question. | |
No application for consent under sub-paragraph (1) shall be made unless he | 25 |
has been given that opportunity. | |
(4) A person to whom there is given a notice under this paragraph may, by | |
notice in writing given to the officer within 30 days after the date of the | |
notice, object to it on the ground that it would be onerous for him to comply | |
with it. | 30 |
(5) If the matter is not resolved by agreement it shall be referred to the Special | |
Commissioners who may confirm, vary or cancel the notice. | |
Contents of notice under paragraph 11 | |
12 (1) A notice under paragraph 11 must— | |
(a) specify or describe the documents to which it relates, and | 35 |
(b) require the documents to be delivered or made available within such | |
time as may be specified in the notice. | |
(2) The period specified for complying with the notice must not be less than 30 | |
days after the date of the notice. | |
Power to take copies of documents etc | 40 |
13 The person to whom documents are delivered or made available in | |
pursuance of a notice under this Part of this Schedule may take copies of | |
them or of extracts from them. | |
| |
| |
|
| |
| |
Part 3 | |
Power to call for papers of tax accountant | |
Power to call for papers of tax accountant | |
14 (1) Where a person who has stood in relation to others as a tax accountant— | |
(a) is convicted of an offence in relation to tax by or before a court in the | 5 |
United Kingdom, or | |
(b) has a penalty imposed on him under section 96 (assisting in | |
preparation of incorrect return etc), | |
an authorised officer of the Board may by notice in writing require that | |
person to deliver to him such documents as are in his possession or power | 10 |
and (in the officer’s reasonable opinion) contain information relevant to any | |
tax liability to which any client of his is or has been, or may be or have been, | |
subject, or to the amount of any such liability. | |
(2) An “authorised officer of the Board” means an officer of the Board | |
authorised for the purposes of this Part of this Schedule. | 15 |
(3) Before a person is given a notice under this paragraph he must be given a | |
reasonable opportunity to deliver the documents in question. | |
No application for consent under paragraph 16 shall be made unless he has | |
been given that opportunity. | |
When notice may be given | 20 |
15 (1) No notice under paragraph 14 may be given for so long as an appeal is | |
pending against the conviction or penalty. | |
(2) For the purposes of sub-paragraph (1)— | |
(a) an appeal is treated as pending (where one is competent but has not | |
been brought) until the expiration of the time for bringing it or, in the | 25 |
case of a conviction in Scotland, until the expiration of 28 days from | |
the date of conviction; and | |
(b) references to an appeal include a further appeal, but in relation to the | |
imposition of a penalty do not include an appeal against the amount | |
of the penalty. | 30 |
(3) No notice may be given under paragraph 14 by reference to a person’s | |
conviction or the imposition on him of a penalty after the end of the period | |
of twelve months beginning with the date on which the power to give such | |
a notice was first exercisable in his case by virtue of that conviction or | |
penalty. | 35 |
Requirement of consent of appropriate judicial authority | |
16 (1) The consent of the appropriate judicial authority is required for the giving of | |
a notice under paragraph 14. | |
(2) Consent shall not be given unless that authority is satisfied that in all the | |
circumstances the officer is justified in proceeding under that paragraph. | 40 |
(3) The appropriate judicial authority is— | |
(a) in England and Wales, a circuit judge; | |
(b) in Scotland, a sheriff; | |
| |
| |
|
| |
| |
(c) in Northern Ireland, a county court judge. | |
Contents of notice | |
17 (1) A notice under paragraph 14 must— | |
(a) specify or describe the documents to which it relates, and | |
(b) require the documents to be delivered within such time as may be | 5 |
specified in the notice. | |
(2) The period specified for complying with the notice must not be less than 30 | |
days after the date of the notice. | |
Power to take copies of documents etc | |
18 The officer to whom documents are delivered in pursuance of a notice under | 10 |
paragraph 14 may take copies of them or of extracts from them. | |
Part 4 | |
Restrictions on powers under Parts 1 to 3 | |
Introduction | |
19 The provisions of Parts 1 to 3 of this Schedule have effect subject to the | 15 |
following restrictions. | |
Personal records or journalistic material | |
20 (1) Parts 1 to 3 of this Schedule do not apply— | |
(a) to documents that are personal records or journalistic material, or | |
(b) to information contained in any personal records or journalistic | 20 |
material. | |
(2) In sub-paragraph (1)— | |
“personal records” means personal records as defined in section 12 of | |
the Police and Criminal Evidence Act 1984 (c. 60) or, in Northern | |
Ireland, in Article 14 of the Police and Criminal Evidence (Northern | 25 |
Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)); and | |
“jounalistic material” means journalistic material as defined in section | |
13 of that Act or, in Northern Ireland, in Article 15 of that Order. | |
Documents or information relating to pending appeal | |
21 (1) A notice under Part 1 of this Schedule does not oblige a person to deliver | 30 |
documents or provide information relating to the conduct of any pending | |
appeal by him. | |
(2) A notice under Part 2 of this Schedule does not oblige a person to deliver or | |
make available documents relating to the conduct of a pending appeal by | |
the taxpayer. | 35 |
(3) A notice under Part 3 of this Schedule does not oblige a person to deliver | |
documents relating to the conduct of a pending appeal by the client. | |
(4) An “appeal” here means an appeal relating to tax. | |
| |
| |
|
