The power of the Board of the Inland Revenue to issue notices requiring information was both draconian and intrusive. Nevertheless it was proper to issue a notice to a respectable firm of solicitors who had acted over the years for the tax payer under investigation, might well put a substantial burden upon them, but could nevertheless be delegated to a tax inspector acting as special compliance officer. The power to delegate was not limited by the later Act.
Citations:
Times 11-Jul-2000
Statutes:
Inland Revenue Regulation Act 1980 4(A), Finance Act 1976, Taxes Management Act 1970 20
Jurisdiction:
England and Wales
Taxes Management
Updated: 28 April 2022; Ref: scu.85323
