Commentary references

Found 31 results.

Direct Tax Reporter > MANAGEMENT OF TAXES > ¶185-600 HMRC powers and dealing with HMRC > ¶186-550 HMRC INFORMATION AND INSPECTION POWERS > ¶187-050 APPEALS AND PENALTIES IN RELATION TO INFORMATION NOTICES AND INSPECTIONS

¶187-075 Penalty provisions
Direct Tax Reporter > NATIONAL INSURANCE CONTRIBUTIONS > ¶1042-625 Investigations and Enforcement of National Insurance Contributions > ¶1043-175 Investigations relating to NICs

¶1043-200 Information powers relating to NICs
Direct Tax Reporter > PENSIONS TAX REGIME > ¶375-000 PENSIONS TAX REGIME > ¶375-000 REGISTERED PENSIONS SCHEMES > ¶375-000 REGISTRATION

¶375-120 The ‘fit and proper’ requirement
Gibson on the Tax Schedule > APPENDIX 5 – HMRC INFORMATION & INSPECTION POWERS

APPENDIX 5 – HMRC INFORMATION & INSPECTION POWERS1
Lane on Enquiries > ¶1-526 RECORD KEEPING

¶1-531 Record keeping obligation
Quick Overview > ¶350 Management of taxes > ¶350 Information and inspection powers > ¶450 HMRC’s inspection powers

¶490 The visit itself
Quick Overview > ¶350 Management of taxes > ¶950 Tax returns and record keeping

¶975 Record keeping obligation
Quick Overview > ¶350 Management of taxes > ¶350 Information and inspection powers > ¶450 HMRC’s inspection powers

¶475 Visits authorised by Tribunal
Quick Overview > ¶350 Management of taxes > ¶1880 Inheritance tax administration > ¶2000 Penalties

¶2015 Failure to provide information or produce documents
Quick Overview > ¶75000 Environmental taxes > ¶75000 Landfill tax

¶75050 Assessments, penalties and interest
Tax - Key Data > Management of taxes > Corporation tax > Administration

¶2-210 Penalties
Tax - Key Data > Management of taxes > Value added tax > Administration

¶2-270 Civil penalties
Quick Overview > ¶350 Management of taxes > ¶350 Information and inspection powers > ¶500 Penalties for failure to comply with information notices or obstruction of inspections

¶500 Penalties for non-compliance with information notices or obstruction of inspections
Direct Tax Reporter > INCOME TAX > INCOME TAX - OTHER INVESTMENT INCOME > ¶315-000 TAX-FAVOURED INVESTMENTS > ¶315-000 INDIVIDUAL SAVINGS ACCOUNTS > ¶316-000 QUALIFYING ACCOUNTS AND ELIGIBLE INVESTMENTS > ¶316-800 LIFETIME ISAs

¶316-920 Lifetime ISAs: enforcement of information requirements
Direct Tax Reporter > NATIONAL INSURANCE CONTRIBUTIONS > ¶1042-625 Investigations and Enforcement of National Insurance Contributions > ¶1042-725 Enforcement of National Insurance Contributions

¶1042-925 Other offences relating to NICs
Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-600 CIVIL PENALTIES AND SURCHARGE

¶59-600 Introduction to penalties and surcharge
Direct Tax Reporter > INCOME TAX > INCOME TAX - BUSINESS PROFITS > ¶265-000 MISCELLANEOUS TRADES AND OCCUPATIONS > ¶275-000 LLOYD'S UNDERWRITERS: INDIVIDUALS > ¶275-300 TAXATION OF LLOYD'S UNDERWRITERS

¶275-640 Technical provisions made by general insurers
Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION

¶59-524 Introduction to compliance checks
Direct Tax Reporter > PENSIONS TAX REGIME > ¶375-000 PENSIONS TAX REGIME > ¶375-000 REGISTERED PENSIONS SCHEMES > ¶375-000 REGISTRATION

¶375-080 Penalties
Direct Tax Reporter > MANAGEMENT OF TAXES > ¶185-600 HMRC powers and dealing with HMRC > ¶186-550 HMRC INFORMATION AND INSPECTION POWERS > ¶186-550 POWER TO CALL FOR DOCUMENTS

¶186-625 ‘Reasonably required’
Direct Tax Reporter > MANAGEMENT OF TAXES > ¶188-800 Appeals and dispute resolution > ¶188-800 APPEALS BETWEEN TAXPAYERS AND HMRC > ¶188-950 OVERVIEW OF THE TRIBUNAL SYSTEM

¶188-960 Res judicata and abuse of process
Direct Tax Reporter > MANAGEMENT OF TAXES > ¶185-600 HMRC powers and dealing with HMRC > ¶186-550 HMRC INFORMATION AND INSPECTION POWERS > ¶186-550 POWER TO CALL FOR DOCUMENTS

¶186-575 The requirement to provide information or documentation
Lane on Enquiries > ¶1-400 INFORMATION AND INSPECTION POWERS

¶1-429 Visits authorised by tribunal
Indirect Tax Reporter > ENVIRONMENTAL TAXES > ¶75-000 LANDFILL TAX

¶75-050 Assessments, penalties and interest
Lane on Enquiries > ¶1-400 INFORMATION AND INSPECTION POWERS

¶1-422 Compliance and non-compliance with information notices
Tax - Key Data > Management of taxes > Income tax and capital gains tax > Administration

¶2-030 Main penalty provisions 2019–20
Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION

¶59-549 Officer's powers during a visit
Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION

¶59-537 Visits in serious cases
Indirect Tax Reporter > ¶1-100 SCHEME OF VAT > ¶3-500 ADMINISTRATION OF VAT

¶3-750 General powers of HMRC
Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION

¶59-528 Penalty for obstructing officer or failing to comply
Gordon on Tax Appeals > 5. PROCEDURES BEFORE A HEARING

5.2 Rule 19 – Proceedings without notice to a respondent