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LexisNexis conference, London, 22 April 2008. Reported by JOHN T NEWTH FCA, FTII, FIIT, ATT
Chairman: Phil Berwick — Tenon Group
Speakers:
- David Corker — Corker Binning Associates
- John Cassidy — PKF (UK) LLP
- David Pruden and Mark Leech — HMRC
- David Marples — Abbey Tax
- Andy Wells — Mercury Tax Group
- Reg Day — KPMG
Criminal powers
David Corker explained recent changes to HMRC's criminal powers regime.
Raids and production orders
David drew attention to the fact that HMRC raids under TMA 1970 s 20C have been superseded by the Police and Criminal Evidence Act 1984 (PACE). Raids may now be conducted by directly authorised HMRC officers and the focus of the search can include both direct tax and VAT.
There is a specific power to obtain 'special procedure material'. Accountants may be required to produce accounts primary records and documents...
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