– see also Enquiries

Accounts, expenses arising

Legislation/Regulatory – IRInt. 183 ; SP 16/91

Agreement precluding Revenue from raising enquiries and serving notices

Case Law – R (on the application of Revenue and Customs Commissioners) v General Commissioners of Income Tax for the Division of Berkshire & Ors. [2007] BTC 497

Appeals

– see Decisions

Avoiding

Commentary – Indirect Tax Reporter ¶59-610

Binding nature of agreement

Case Law – Inland Revenue Commissioners v. Nuttall. [1990] BTC 107

Certificates of disclosure

Commentary – Tax Reporter ¶185-915
Case Law – Regina v. Hudson

Civil fraud

– see Civil investigation of fraud

Civil investigation of fraud

Hansard extract

Commentary – Tax Reporter ¶195-600

On or after 1 September 2005

Commentary – Tax Reporter ¶195-650

Pre-1 September 2005

Commentary – Tax Reporter ¶195-600

Criminal proceedings

– see Criminal offences and proceedings

Decision taken fairly and in good faith

Case Law – Legal and General Assurance Society Ltd v Revenue and Customs Commissioners. [2006] BTC 713

Director of Public Prosecutions

– see Director of Public Prosecutions (DPP)

Generally

Commentary – Tax Reporter ¶1043-175
Legislation/Regulatory – PCA2002 s. 341

Hansard extract

Commentary – Tax Reporter ¶195-600

Hansard procedure

Legislation/Regulatory – TB12/02-1

Independent Police Complaints Commission (IPCC): recording, handling and investigating serious incidents and complaints against HMRC officers

– see Independent Police Complaints Commission (IPCC)

Information

Obligation to provide

Commentary – Tax Reporter ¶1043-275

Powers

Commentary – Tax Reporter ¶1043-200
HMRC Guidance – CH25500

International, commissioners' powers to enter, search and seize

Legislation/Regulatory – SI 1991/1297

Mitigation of penalties

Commentary – Tax Reporter ¶185-925
Case Law – Commissioners of Inland Revenue v. Richards

Negotiating settlements

Commentary – Tax Reporter ¶185-975

Offences of prejudicing investigation

Legislation/Regulatory – PCA2002 s. 342

Official identification

Commentary – Tax Reporter ¶1043-250

PAYE

Failures, security for PAYE

Commentary – Tax Reporter ¶185-892

Records, inspections

Commentary – Tax Reporter ¶185-890

Pecuniary settlements

Commentary – Tax Reporter ¶185-925
Case Law – Commissioners of Inland Revenue v. Richards

Protection of persons involved in

– see Protection of witnesses and other persons

Public authorities

Legislation/Regulatory – FOIA2000 s. 30

Revenue's search of premises in breach of injunction

Case Law – R v Inland Revenue Commissioners, ex parte Kingston Smith. [1996] BTC 556

Self-assessment enquiries

– see Enquiries

Settlements

Personal pension schemes

Legislation/Regulatory – SP 9/91

Retirement annuities

Legislation/Regulatory – SP 9/91

Statement of assets

Commentary – Tax Reporter ¶185-905