HMRC powers

– see Information and inspection powers

HMRC's powers

Appeal rights

Commentary – Tax Reporter ¶187-050

Business documents, meaning

Commentary – Tax Reporter ¶186-950

Generally

Commentary – Tax Reporter ¶186-850

Restrictions on use of

Commentary – Tax Reporter ¶186-900 ; Tax Reporter ¶187-025
HMRC Guidance – CH262100

Statutory records, meaning

Commentary – Tax Reporter ¶186-950

Third party premises

Commentary – Tax Reporter ¶186-925

Timing of

Commentary – Tax Reporter ¶186-975

Tribunal's prior approval

Commentary – Tax Reporter ¶187-000

Valuations

Commentary – Tax Reporter ¶186-875