Commentary

A6.312 Power to call for papers of a tax accountant

Administration and compliance

A6.312 Power to call for papers of a tax accountant

A6.312 Power to call for papers of a tax accountant

Note that with effect from 1 April 2013 this legislation is superseded by new powers for HMRC to take action against those tax agents it determines as having engaged in dishonest conduct, see A6.321–A6.323.

A tax accountant is defined as a person who has assisted another person (the taxpayer) in the preparation or delivery of tax1 returns, information, accounts or other documents which he knows will be, or are likely to be, used for tax purposes2. The definition therefore extends to other professionals including lawyers.

Notwithstanding the protection for the working papers

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