Documents
Access orders
Accountant's failure to produce
Accountants
Dishonest conduct of tax agents
Legal professional privilege
Ownership and lien over
Working papers, HMRC's powers
Accountants', etc. lien on client's books
Accounts
Admission in evidence before tribunal
Appeals
Appropriate judicial authority
Assessment
Bad debt relief claims
Commissioner's requirements to produce
Commissioners and officers of Revenue and Customs, legal admissibility of
Companies
Responsibility for
Service of
Controlled foreign companies, HMRC's power
Counterfeiting, offence
Court's power of disclosure
Criminal investigations, order for delivery of
Custody of solicitors
Anton Piller orders
Notice served demanding production
Deed of family arrangement, rectification
Delivery and service of
Destruction
Offences
Disclosure, civil proceedings
Discovery
Generally
Order by Revenue, stamp duty exemption
Dishonest conduct of tax agents
Divorce cases
Errors in, penalties
Agency
Amount of
Appeals
Assessment
Attribution to another person
Classification of territories
Companies, officer's liability
Degrees of culpability
Double jeopardy
Generally
Interpretation
Late payment surcharges, interaction with
Location of assets
Partnerships
Potential lost revenue
Suspension of
Under-assessment by HMRC
Errors, penalties
Execution by deed
Exemption
Failure to deliver, penalties
Failure to keep
False use of, penalties
False, penalty
Falsification
Falsification, damage, destruction, concealment or disposal
Falsifying and destroying, criminal offences
Family proceedings, transcript obtained by Revenue
Form of
Fraud investigations, removal of documents
General Data Protection Regulation
Generally
Privileged and confidential information
Rights of a data subject
HMRC information and inspection powers
Imported/exported goods
Commissioners' powers
Generally
Inaccurate or incomplete information, penalty
Information and inspection powers
Calling for papers
Summary
Input tax, evidence
Generally
Inspection, certificate of employer's liability following
Inventory of the state
Investigations
Isle of Man commission of inquiry
Issue of warrants to enter and search premises
Legal professional privilege
Generally
Loss
Meaning
Notice calling for bank account documents, judicial review
Notice requiring delivery
Generally
Judicial review
Pending appeals
Personal expenditure, intrusive request
Reasonable/unreasonable request
Validity
Obligation to disclose trust documents
Communications with trustees
Core documents
Letters of wishes
Proprietary right
Reasons
Offences
Ownership of and lien over
Penalties for failure to deliver
Penalties for incorrect documents
Pension schemes
Power to call for
Power to call for, validity of notices
Powers of inspection
Generally
Restrictions
Powers to call for documents
Privileged
Alleged, HMRC guidance
Generally
Production
Production, legal professional privilege
Proof of export of goods
Public interest immunity
Registered pension schemes
Relating to a supply
Removal
Access to items
Application, person making
Appropriate judicial authority, meaning
Copying
Exception to access and copy rights
Form of application
Judicial compliance orders
Officer in overall charge
Record of items
Supply of copy/photographs
Time limit
Time limit for supply
Removal by HMRC, loss or destruction
Returns
Search and seizure
Seizure powers
Self-assessment enquiries
Service
Deemed service
Officer, by
Solicitor, on
Service of
Corporation tax
Generally
Inheritance tax
Solicitors
Commissioners' powers
Compliance with notice to deliver
Stamp duty exemption
Stamp duty land tax
Delivery and service of
Powers to call for
Transfer of land in Northern Ireland
Use of substitute forms