{"id":414,"date":"2020-12-03T14:58:22","date_gmt":"2020-12-03T14:58:22","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=414"},"modified":"2020-12-07T12:41:49","modified_gmt":"2020-12-07T12:41:49","slug":"the-power-of-schedule-36-by-salman-anwar-senior-manager-tax-investigations-mazars-llp","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/the-power-of-schedule-36-by-salman-anwar-senior-manager-tax-investigations-mazars-llp\/","title":{"rendered":"&#8220;The power of Schedule 36&#8221; by Salman Anwar, Senior Manager \u2013 Tax Investigations, Mazars LLP"},"content":{"rendered":"\n<p><em>Beware the pitfalls of an Information Notice, warns <a href=\"https:\/\/taxinvestigation.co\/new\/contributors\/\">Salman Anwar<\/a><\/em>.<\/p>\n\n\n\n<p>HMRC has numerous powers to conduct enquiries or make assessments, but the reality is that HMRC requires evidence to come to their conclusions and that evidence comes in the shape of documents and information. The powers contained in Schedule 36 of the Finance Act 2008 are HMRC\u2019s primary weapon for evidence gathering. HMRC can demand the evidence from the taxpayer (through a taxpayer notice) or from a third party (through a third party notice), together referred to as \u2018information notices\u2019, but there are strict limitations on what they can demand.<br><\/p>\n\n\n\n<p>Download the full article at the link below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/The-power-of-Schedule-36-by-Salman-Anwar.docx.pdf\">The-power-of-Schedule-36-by-Salman-Anwar.docx<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2020\/12\/The-power-of-Schedule-36-by-Salman-Anwar.docx.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Beware the pitfalls of an Information Notice, warns Salman Anwar.<br \/>\nHMRC has numerous powers to conduct enquiries or make assessments, but the reality is that HMRC requires evidence to come to their conclusions and that evidence comes in the shape of documents and information. The powers contained in Schedule 36 of the Finance Act 2008 are HMRC\u2019s primary weapon for evidence gathering. HMRC can demand the evidence from the taxpayer (through a taxpayer notice) or from a third party (through a third party notice), together referred to as \u2018information notices\u2019, but there are strict limitations on what they can demand.<\/p>\n<p><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":{"0":"post-414","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-archive-articles-february-march-2020"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/414","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=414"}],"version-history":[{"count":4,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/414\/revisions"}],"predecessor-version":[{"id":536,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/414\/revisions\/536"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}