Commentary references Found 39 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 > PENSIONS TAX REGIME > ¶375-000 PENSIONS TAX REGIME > ¶375-000 REGISTERED PENSIONS SCHEMES > ¶375-000 REGISTRATION ¶375-120 The ‘fit and proper’ requirement 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 > 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 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 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 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 Tax - Key Data > Management of taxes > Value added tax > Administration ¶2-270 Civil penalties Tax - Key Data > Management of taxes > Corporation tax > Administration ¶2-210 Penalties Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-600 CIVIL PENALTIES AND SURCHARGE ¶59-600 Introduction to penalties and surcharge Tax on Property > 10 Stamp duty land tax (SDLT) > 10.11 Administration 10.11.2 Power to inspect premises Quick Overview > ¶350 Management of taxes > ¶1880 Inheritance tax administration > ¶2000 Penalties ¶2015 Failure to provide information or produce documents 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 > ¶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 ¶490 The visit itself Practical Inheritance Tax > ¶244-000 Completion of IHT return > ¶244-750 Penalties ¶244-750 General Lane on Enquiries > ¶1-526 RECORD KEEPING ¶1-531 Record keeping obligation Gibson on the Tax Schedule > APPENDIX 5 – HMRC INFORMATION & INSPECTION POWERS APPENDIX 5 – HMRC INFORMATION & INSPECTION POWERS1 Quick Overview > ¶75000 Environmental taxes > ¶75000 Landfill tax ¶75050 Assessments, penalties and interest Direct Tax Reporter > PENSIONS TAX REGIME > ¶375-000 PENSIONS TAX REGIME > ¶375-000 REGISTERED PENSIONS SCHEMES > ¶375-000 REGISTRATION ¶375-080 Penalties Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION ¶59-524 Introduction to compliance checks VAT Guide > ¶9-100 Records and returns > ¶9-660 ASSURANCE VISITS ¶9-710 Officer's powers during a visit Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION ¶59-528 Penalty for obstructing officer or failing to comply 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 ¶59-537 Visits in serious cases Indirect Tax Reporter > ¶57-000 ASSESSMENTS AND ENFORCEMENT > ¶59-522 INFORMATION AND INSPECTION ¶59-549 Officer's powers during a visit Inheritance Tax Guide > ¶244-000 Completion of IHT return > ¶244-750 Penalties ¶244-750 General Reference Service for VAT > ¶9-100 Records and returns > ¶9-660 ASSURANCE VISITS ¶9-710 Officer's powers during a visit Tax - Key Data > Management of taxes > Income tax and capital gains tax > Administration ¶2-030 Main penalty provisions 2019–20 NIC Guide > ¶342-625 Investigations and Enforcement of National Insurance contributions > ¶342-725 Enforcement of National Insurance contributions ¶342-925 Other offences relating to NICs 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’ Income Tax Guide > ¶50-000 Completion of IT return > ¶50-000 Returns and obligations > ¶51-300 Trustees and personal representatives ¶51-350 Liability of relevant trustees Lane on Enquiries > ¶1-400 INFORMATION AND INSPECTION POWERS ¶1-422 Compliance and non-compliance with information notices Tax Planning > Individuals > Working from home > Other issues I-85-220 Inspection powers Indirect Tax Reporter > ENVIRONMENTAL TAXES > ¶75-000 LANDFILL TAX ¶75-050 Assessments, penalties and interest Lane on Enquiries > ¶1-400 INFORMATION AND INSPECTION POWERS ¶1-429 Visits authorised by tribunal 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 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 Gordon on Tax Appeals > 5. PROCEDURES BEFORE A HEARING 5.2 Rule 19 – Proceedings without notice to a respondent