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Inland Revenue Raids

 
Andrew Watt Director of Tax Investigations WJB Chiltern plc describes the mechanics of an Inland Revenue raid and how best to deal with it
 
Without doubt the most intrusive information-gathering power at the disposal of the Inland Revenue Special Compliance Office (SCO) is that which empowers investigators to enter premises by force if necessary and to search them and any person found on the premises (Taxes Management Act 1970 (TMA) s 20C). Over the years there has been much criticism that the use of such a power against banks and professionals merely to gain speedy access to client files working papers and bank accounts was excessive. As a result since July 2000 the Board of Inland Revenue may not approve an application...
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