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HMRC Powers

Paul Roberts and Philip Espin of Grant Thornton UK LLP's national tax investigations practice share their views on the new HMRC powers with The Tax Journal

 
Paul Roberts and Philip Espin of Grant Thornton UK LLP's national tax investigations practice share their views on the new HMRC powers with The Tax Journal
 
FA 2008 Sch 36 provides HMRC with new 'all taxes' powers for checking a person's tax position using information notices and inspections of business premises assets and records. After rearguard action over the lack of safeguards for taxpayers in the new powers particularly by tax professional bodies some additional protections were introduced at Committee Stage in late June. These notably include the prohibition on inspections of premises used solely as a private dwelling increasing the proposed notice for...

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