Tag Archives: possession or power

Out of reach?

Taxpayers are sometimes issued with information notices requiring them to provide HM Revenue and Customs (HMRC) with information and documents ‘reasonably required’ to check the taxpayer’s tax position (or to collect a taxpayer’s tax debt). ‘Possession or power’? However, there are various restrictions on HMRC’s powers. One such restriction is that HMRC can only require… Read More »