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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