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HMRC Powers Update

James Bullock McGrigors LLP updates us on recent developments in the field of HMRC powers
The autumn of 2007 saw a couple of developments of note in the field of HMRC powers. The first was yet another visit to the world of legal professional privilege (LPP). (Incidentally I am thinking of opening a 'theme park' devoted to this particular cause given the amount of excitement and debate that it has spawned over the years.) The second brought into effect the new criminal powers which were heralded by the Finance Act 2007 which bring HMRC's powers applicable to direct and indirect taxes into line with each other and also bring all powers applicable to tax fraud within the ambit of the Police and Criminal Evidence Act 1984 (PACE).
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