Article by Keith M Gordon, barrister, chartered accountant and chartered tax adviser. This article appeared in the May 2006 issue of Tax Adviser. The author analyses some recent cases that consider HMRC's right to request information in the course of a self-assessment enquiry:
- Low v HMRC
- Commane v HMRC
- Jacques v HMRC
- Sharkey v HMRC
May 2006 by Keith M Gordon
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