{"id":813,"date":"2021-06-25T10:34:31","date_gmt":"2021-06-25T10:34:31","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=813"},"modified":"2021-06-25T10:34:32","modified_gmt":"2021-06-25T10:34:32","slug":"information-notices-how-far-back-by-mark-mclaughlin-cta-fellow-att-fellow-tep-consultant-with-the-tacs-partnership-llp","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/information-notices-how-far-back-by-mark-mclaughlin-cta-fellow-att-fellow-tep-consultant-with-the-tacs-partnership-llp\/","title":{"rendered":"&#8220;Information notices: how far back?&#8221; by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, consultant with The TACS Partnership LLP"},"content":{"rendered":"\n<p>Mark McLaughlin looks at how many prior years HMRC information notices can potentially stretch.<\/p>\n\n\n\n<p><br>Information notices are an important and frequently-used weapon in HMRC\u2019s vast array of compliance powers.<\/p>\n\n\n\n<p><br>HMRC have 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 \u2018reasonably required\u2019 to check the taxpayer\u2019s tax position (FA 2008, Sch 36, para 1).<\/p>\n\n\n\n<p>Download the full article below.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/06\/How-far-back_-by-Mark-McLaughlin.pdf\">How-far-back_-by-Mark-McLaughlin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2021\/06\/How-far-back_-by-Mark-McLaughlin.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mark McLaughlin looks at how many prior years HMRC information notices can<br \/>\npotentially stretch<br \/>\nInformation notices are an important and frequently-used weapon in HMRC\u2019s<br \/>\nvast array of compliance powers.<br \/>\nHMRC have powers to obtain information and documents, and can issue an<br \/>\ninformation notice requiring the taxpayer to provide information or produce a<br \/>\ndocument if it is \u2018reasonably required\u2019 to check the taxpayer\u2019s tax position (FA<br \/>\n2008, Sch 36, para 1).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":{"0":"post-813","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-december-january-2021"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/813","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=813"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/813\/revisions"}],"predecessor-version":[{"id":815,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/813\/revisions\/815"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}