Entry, inspection and search
Access to recorded information etc., order for
Legislation/Regulatory –
FA96 Sch. 5, para. 7
Arrests
Legislation/Regulatory –
FA96 Sch. 5, para. 6
Authorised officer's powers
Legislation/Regulatory –
SSAA92 s. 109C
Compliance checks: serious cases
Commentary –
Indirect Tax Reporter ¶59-537
Documents etc., removal
Legislation/Regulatory –
FA96 Sch. 5, para. 8
Entry and inspection
Investment gold
Money laundering
– see Money laundering
Entry and search
HMRC's powers: inspecting v searching
Commentary –
Indirect Tax Reporter ¶3-750
Writ of assistance
Commentary –
Indirect Tax Reporter ¶59-537
Freedom of information
Legislation/Regulatory –
FOIA2000 s. 55
Generally
Commentary –
Stamp Taxes Reporter ¶100-305
Legislation/Regulatory –
FA2000 Sch. 6, para. 129
;
FA2001 Sch. 7, para. 6
HMRC Guidance –
CH21060
Overseas investigations
Legislation/Regulatory –
SI 1991/1297
Powers
Legislation/Regulatory –
FA96 Sch. 5, para. 4-10
Powers of
Legislation/Regulatory –
FA94 Sch. 7, para. 4
Recovery of cash in summary proceedings
– see Cash forfeiture scheme
Samples, power to take
Legislation/Regulatory –
FA96 Sch. 5, para. 10
Search
Legislation/Regulatory –
FA96 Sch. 5, para. 5