V5.232 Power to enter and inspect

V5.232 Power to enter and inspect

Power to enter and inspect premises, and inspect goods

With effect from 1 April 2009, the power formerly contained in VATA 1994, Sch 11, para 10(1) was replaced by similar powers contained within FA 20081. The purpose of the change was to provide HMRC with a range of powers which can be applied consistently over the main taxes which they administer, ie income tax, capital gains tax, corporation tax, VAT (including other member states' VAT, and amounts shown as VAT) and 'relevant foreign tax', that is2:

  1.  

    •     a tax of a member state, other than the United Kingdom, which is covered by the provisions for the exchange of information under Directive 2011/16/EU, and

  2.  

    •     any tax or duty which is imposed under the law of a territory in relation to which arrangements having effect by virtue of FA 2006, s 173 (international tax enforcement arrangements) have been made and which is covered by the arrangements

Two observations may be made in connection with this general power. Firstly, it does not confer any power to enter premises used solely as a

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