“The long arm of HMRC” by Adam Craggs, partner at RPC LLP. and Alice Kemp, employed barrister at RPC LLP

Adam Craggs and Alice Kemp outline the powers HMRC has at its disposal when conducting a criminal rather than civil investigation.

Most readers will be familiar with the powers available to Her Majesty’s Revenue & Customs (HMRC) to compel the provision of documents and information from taxpayers and third parties, such as banks and accountants, in the context of a civil HMRC enquiry. What might be less well-known is HMRC’s ability to obtain communications data when investigating suspected criminal activity.

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