Mark McLaughlin warns that not providing relevant information and documents in response to an HMRC information notice could be an expensive compliance failure Information notices have been a key weapon in HMRC’s armoury of compliance enforcement measures since the relevant legislation was introduced in Finance Act 2008.
The information powers provisions feature a penalty regime for offences, which include failure to comply with an information notice, and obstructing an HMRC officer during an inspection that has been approved by the tax tribunal.
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