CFM98960 | Interest restriction: administration: record retention and information powers: appeals against information notices

TIOPA10/SCH7A/PARA65

TIOPA10/SCH7A/PARA 65deals with appeals against information notices.

A group member can appeal against an information notice under PARA62.

A third party can appeal against an information notice under PARA63, but only where the giving of the notice has not been approved by the tribunal. This can be the case where a UK group company has approved giving a notice - see CFM98920). The only grounds for appeal are that the notice is too onerous to comply with.

No appeal may be made against a requirement to provide information in respect of a UK group company’s statutory records as defined in FA08/SCH36/PARA62. This parallels the position under PARAS 29 and 30 of that Schedule.

For general guidance on appeals procedures see ARTG2400 et seq.