Mark McLaughlin looks at the legal professional privilege exception from providing documents requested in HMRC information notices.
Information notices have been a key weapon in HMRC’s armoury of powers since their introduction in 2008.
HMRC has powers to obtain information and documents, and can issue an information notice requiring the taxpayer to provide information or produce a document if it is reasonably required to check the taxpayer’s tax position.
The information powers legislation (FA 2008, Sch 36) includes its own penalty regime for (among other things) non-compliance with an information notice.
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