C Edwards-Moss and D Edwards-Moss v HMRC

In C Edwards-Moss and D Edwards-Moss v HMRC [2016] UKFTT 147 (2 March 2016) the FTT found that HMRC had been entitled to request the medical records of a deceased taxpayer.

Lady Edwards-Moss had died and HMRC had issued her executors (her two sons) with a notice of determination. The executors had appealed and in the course of the appeal HMRC had applied for disclosure of medical records. The executors had opposed the application on the grounds of relevance and privacy.

HMRC’s position was that the transfer of Lady Edwards-Moss’ freehold property for an annuity had been ineffective. Alternatively it had been a transfer at an undervalue subject to inheritance tax as the deceased’s life expectancy to her knowledge at the date of transfer had been such that the annuity she had received in return for the property was worth...