Chapter SIOG7207
| Published date | 19 March 2016 |
| Record Number | SIOG7207 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Where you are unable to issue a taxpayer notice in order to obtain information relevant to an appeal, you should consider seeking the information through the tribunal’s own powers.
Rule 5 of the tribunal rules allows the tribunal to make directions and require a party to the appeal proceedings or other person to provide documents, information or submissions to the tribunal or one of the parties. Rule 3 also encourages the tribunal to assist in finding an alternative dispute, resolution process. So it might be possible to get a direction from the tribunal either...
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