Access to papers of

Commentary – Tax Reporter ¶186-750
HMRC Guidance – CH22320
Case Law – Application by R & C Commrs to serve a s. 20(3) TMA 1970 notice on a plc and a s. 20 (1) notice on its subsidiary company

Conduct guidance

Competence

Commentary – VAT Reporter ¶60-718

Disclosures and confidentiality

Commentary – VAT Reporter ¶60-718

Fundamental principles

Commentary – VAT Reporter ¶60-718

HMRC rulings and clearances

Commentary – VAT Reporter ¶60-718

Integrity

Commentary – VAT Reporter ¶60-718

Irregularities and errors

Commentary – VAT Reporter ¶60-718

Tax avoidance and planning

Commentary – VAT Reporter ¶60-718

Voluntary disclosures in respect of evasion

Commentary – VAT Reporter ¶60-718

Disclosure of tax avoidance schemes

– see Disclosure of tax avoidance schemes

Information and inspection powers, restrictions

Legislation/Regulatory – FA2008 Sch. 36, para. 25, 26-27

Money laundering

– see Money laundering

Money laundering obligations

– see Money laundering