SPEAKERS
- Paul Aplin Tax Faculty Technical Committee ICAEW
- Peter Rayney Peter Rayney Consulting
- Karen Robb Grant Thornton
- Pete Miller The Miller Partnership
- Martin Palmer Jordans Trust
- Patrick Stevens Ernst & Young
- Paula Tallon Gabelle
- Chris Jones Tolley
- James Warwick Deloitte
- Michael Nicolaides Deloitte
Overriding right
Paul Aplin speaking about HMRC powers of inspection explained the overriding right of an occupier to refuse permission for HMRC officers to enter their premises.
Paragraph CH25260 of the Compliance Handbook tells officers that in cases where entry is refused or where they are asked to leave after being admitted...
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