Amendments to HMRC's civil information powers

Our written evidence to the House of Lords sub-committee on the draft Finance  Bill 2020-2021.

The BSA and UKF present arguments against HMRC's plans to replace the current process of applying to the independent first tier tribunal to serve notice under schedule 36 of the Finance Act 2008.  HMRC wishes to introduce a Financial Information Notice which has few of the safeguards of the current process but will be quicker.

Click here to read our written evidence.  Any comments/ questions to Andrea Jeffries.