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KEITH M GORDON continues his look at HMRC's new powers to inspect taxpayers' premises
KEY POINTS
- When is a time agreed for an HMRC inspection?
- Inspection after seven days notice.
- The conditions for an unannounced inspection.
- The advantage to HMRC of obtaining the tribunal's approval for an inspection.
My previous article Knock knock looked at HMRC's new powers (in FA 2008 Sch 36) to inspect premises in order to check a person's tax position.
In that article I considered the meaning of 'tax' — it covers more than merely UK taxes; the meaning of 'business premises' — it extends in many cases to taxpayers' homes; and the fact that inspections can take place in real time — i.e. so that contemporaneous documentation may be checked or even before any tax liability has arisen.
In this second article (of three) I discuss the statutory provisions that apply...
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