Information on direct and indirect tax can be exchanged more easily following the merger of Customs and the Inland Revenue in 2005. Previously, information was exchanged under the authority of FA 1972, former s. 127 between:

(1)the former Commissioners of Inland Revenue or an authorised officer of those commissioners; and

(2)the former Commissioners of Customs and Excise or an authorised officer of those commissioners.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.