Commentary

A6.321 Introduction to tax agents—dishonest conduct

Administration and compliance

A6.321 Introduction to tax agents—dishonest conduct

Tax agents—dishonest conduct

A6.321 Introduction to tax agents—dishonest conduct

Prior to 1 April 2013, HMRC could only demand documents1 from a tax accountant who had been convicted by a UK court of any tax offence or had had a penalty imposed on him2 for assisting in the preparation of a tax return or accounts which he knew to be incorrect or in the preparation or delivery of any information or document to be used for tax purposes which he knew to be incorrect. These powers applied only to direct taxes. For commentary see A6.312 and A4.587.

With effect from 1

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