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Promoters of Tax Avoidance Schemes (POTAS)

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4.11 Application to

4.11 Application to tribunal for order requiring the production of information or documents ............................................................................................. 69 4.12 Information notices: duty of client or intermediary to provide information to a monitored promoter ............................................................................ 70 4.13 Information notices: appeals against information notices .................. 71 4.14 Information notices: how information and documents are to be provided ...................................................................................................... 72 4.15 Information notices: information or documents that do not need to be provided ...................................................................................................... 73 4.16 Information notices: restriction for tax advisers’ papers ...................... 74 4.17 Information notices: restriction on duty of confidentiality ..................... 75 Chapter 5 Penalties ....................................................................................... 76 5.1 Overview ........................................................................................... 76 5.2 Maximum penalties for failure to comply ........................................... 76 5.3 Changes to the maximum amount of a penalty ................................ 78 5.4 Ongoing daily penalties .. .................................................................. 78 5.5 Inaccurate information or documents ................................................ 80 5.6 Assessment, appeal and interest payable ......................................... 81 5.7 cases in which penalties may not be charged ................................... 82 5.8 Limitations to defense of reasonable excuse and reasonable care .. 84 5.9 Offence of concealing, destroying or disposing of documents .......... 85 5.10 Offence of concealing, destroying or disposing of documents required under a s255 FA notice approved by tribunal ............................ 87 Chapter 6 Extended time limit for assessment ............................................... 89 6.1 Overview ........................................................................................... 89 6.2 Income Tax and CGT ........................................................................ 89 6.3 CT .................................................................................................... 89 6.4 SDLT .. .............................................................................................. 89 6.5 SDRT ................................................................................................ 90 6.6 ATED ................................................................................................. 90 6.7 Petroleum Tax ................................................................................... 90 6.8 IHT ................................................................................................... 90 Chapter 7 Partnerships .................................................................................. 91 7.1 Overview ........................................................................................... 91 7.2 Partnership is deemed to be a person ............................................... 91 7.3 Responsibility of partners ................................................................. 92 4

7.4 Conduct notices .. .............................................................................. 94 7.5 Monitoring notices ............................................................................. 96 7.6 Controlling member ........................................................................ 100 Appendix 1 Conduct notices: the threshold conditions ................................. 102 Appendix 2 Promoters treated as meeting a threshold condition – individuals bodies corporate and partnerships............................................................... 112 Appendix 3 Promoters treated as meeting a threshold condition – partnership definitions ................................................................................................... 114 5

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