Where any document to which an order to HM Revenue and Customs to produce documents1 relates is not in the possession of the HM Revenue and Customs official2 to whom the order is addressed, it is the duty of that official to take all reasonable steps to secure possession of it, and, if he fails to do so, to report the reasons for his failure to the court3; and, where any document to which such an order relates is in the possession of an official other than the one to whom the order is addressed, it is the duty
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234