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HMRC have formidable information gathering powers against which there are limited rights of appeal. Adam Craggs and Dan Williams (RPC) look at three common types of information notice and the extent to which they can be challenged.
Jack Prytherch (CMS) discusses the key updates from the first report on HMRC’s use of financial institution notices.
Despite criticism, financial institution notices look set to be introduced. Elena Rowlands and Ian Zeider (Travers Smith) explore what this could mean.
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Loosening up access to information.