Rupert Shiers and Nick Clayton review HMRC’s ‘inspection’ powers under Sch 36 Part 2.
FA 2008 Sch 36 Part 2 sets out powers for HMRC to inspect ‘premises and other property’. These derive from the regimes for VAT and PAYE inspections that applied before HMRC’s powers were harmonised under the Review of Powers Deterrents and Safeguards. References to para numbers and Parts are to FA 2008 Sch 36.
The inspection powers
Sch 36 Part 2 confers on HMRC powers to inspect:
a person’s business premises business assets and tax-related statutory records of a business (para 10: referred to here as a ‘general inspection’) if reasonably required for the purposes of checking that person’s tax position;
premises goods on the premises and documents (para 11: referred to here as a ‘VAT goods inspection’) in any circumstances where the...
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Rupert Shiers and Nick Clayton review HMRC’s ‘inspection’ powers under Sch 36 Part 2.
FA 2008 Sch 36 Part 2 sets out powers for HMRC to inspect ‘premises and other property’. These derive from the regimes for VAT and PAYE inspections that applied before HMRC’s powers were harmonised under the Review of Powers Deterrents and Safeguards. References to para numbers and Parts are to FA 2008 Sch 36.
The inspection powers
Sch 36 Part 2 confers on HMRC powers to inspect:
a person’s business premises business assets and tax-related statutory records of a business (para 10: referred to here as a ‘general inspection’) if reasonably required for the purposes of checking that person’s tax position;
premises goods on the premises and documents (para 11: referred to here as a ‘VAT goods inspection’) in any circumstances where the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
