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HMRC Raids: The Practicalities

In the first of a short series of articles on aggressive HMRC investigations Tony Woodcock and Tepo Din of Stephenson Harwood look at the practical steps that can be taken to prepare for a raid by HMRC
Amongst its battery of powers HMRC can in certain circumstances apply for and obtain a warrant to search premises and seize documents. In England and Wales these powers are governed by the Police and Criminal Evidence Act 1984 (as amended by the Finance Act 2007).
Such raids are not just confined to suspects and can be used for securing access to third-party documents. In all cases the consequences of failing properly to deal with such a situation could be extremely serious.
In particular...

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