Access orders

Accountant's failure to produce

Accountants

Dishonest conduct of tax agents

– see Agents

Legal professional privilege

Ownership and lien over

Working papers, HMRC's powers

Accountants', etc. lien on client's books

Admission in evidence before tribunal

Appeals

– see Appeals

Appropriate judicial authority

Assessment

– see Assessments

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

Criminal investigations, order for delivery of

Custody of solicitors

Anton Piller orders

Notice served demanding production

Damage

Deed of family arrangement, rectification

Delivery

Delivery and service of

Destruction

Generally

Offences

Disclosure, civil proceedings

Discovery

Generally

Order by Revenue, stamp duty exemption

Dishonest conduct of tax agents

– see 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

– see 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

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

Imported goods

Inspection, certificate of employer's liability following

Investigations

Isle of Man commission of inquiry

Issue of warrants to enter and search premises

Legal professional privilege

Lodging and filing evidence, probate claims

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

Offences

Ownership of and lien over

Penalties

– see Penalties

Penalties for failure to deliver

– see Penalties

Penalties for incorrect documents

– see Penalties

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

– see Returns

Search and seizure

Seizure powers

Self-assessment enquiries

Service

Deemed service

Generally

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

Will, incorporated in