Chapter CH205470

Published date11 March 2016
Record NumberCH205470
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

You do not have any powers under Schedule 36 FA 2008 to enter or inspect any part of any premises that is used solely as a dwelling. You may only enter a person’s business premises for the purpose of checking the tax position of the business. You do not have the power to enter any residential accommodation provided by a business unless you are inspecting those premises in order to check the tax position of the business. You may not enter business premises under schedule 36 to carry out any other function.

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