HMRC Investigations: Articles

Detailed advice from Evan Wright on what to do and who to contact in the event of a dawn raid on your property.

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An HMRC tax inspection will usually be initiated with a straightforward request to provide information and documents so that a tax payer's tax liability can be properly assessed. Where necessary, HMRC have the power to obtain authority from the first tier tribunal to request the information or to enter and search premises. Although this does not confer a power to use force, failure to co-operate can lead to financial penalties.

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