Commentary

A6.350 Power to obtain information

Administration and compliance

A6.350 Power to obtain information

Powers relating to state aid data

A6.350 Power to obtain information

HMRC's powers to request information on state aid are generally restricted for the purpose of checking a tax position, for example checking the amount of the claim is correct or checking a tax position in a tax return. Provisions give HMRC additional powers, for the purpose of complying with post withdrawal obligations in relation to state aids granted through tax advantages, to1:

  1.  

    •     require information to be provided by the beneficiary as a condition of entitlement for tax relief

  2.  

    •     require information to be provided for the purpose of checking that state aid requirements have been fulfilled, and

  3.  

    •     disclose information through a legal gateway for the purpose of publication

Introduction and background to state aid

Post 1 January 2021, with the end of the Brexit transition/implementation period entered into following the UK's withdrawal from the EU, state aid rules have been replaced by a subsidy control system in the EU-UK Trade and Cooperation Agreement (TCA)2 which prohibits certain specified subsidies if the subsidies concerned have or could have a material

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