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We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the inform...
Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a th...
HMRC describes evasion as ‘illegal activity, where registered individuals or businesses deliberately omit, conceal, or m...