Administration and Appeals: HMRC powers and penalties

Administration and Appeals: HMRC powers and penalties

The Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) Order SI 2010/521 restricts the grounds for which HMRC may authorise directed surveillance and the conduct or use of covert human intelligence sources.

The Finance Act 2008 (Penalties for Errors and Failure to Notify etc) (Consequential Amendments) Order SI 2010/530 make consequential amendments required as a result of the FA 2008 Sch 41 provisions coming into force on 1 April 2010 and in consequence of FA 2007 Sch 24.