![](/sites/default/files/styles/medium/public/Hartley%20Foster.jpg?itok=N9ck73I7)
Hartley Foster.jpg
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...