Part 3 Power to Obtain Tax Agent's Files etc
Finance Act 2012 (2012 c 14) | Legislation

Part 3 Power to Obtain Tax Agent's Files etc

Circumstances in which power is exercisable

7

(1)     The power in paragraph 8 is exercisable only in case A or case B and only with the approval of the tribunal.

(2)     Case A is where a conduct notice has been given to an individual and either—

(a)     the time allowed for giving notice of appeal against the determination has expired without any such notice being given, or

(b)     notice of appeal against the determination was given within that time, but the appeal has been withdrawn or the determination confirmed.

(3)     Case B is where—

(a)     an individual has been convicted of an offence relating to tax that involves fraud or dishonesty,

(b)     the offence was committed after the individual became a tax agent (whether or not the individual was still a tax agent when it was committed and regardless of the capacity in which it was committed),

(c)     either—

(i)     the time allowed for appealing against the conviction has expired without any such appeal being brought, or

(ii)     an appeal against the conviction was brought within that time, but the appeal has been withdrawn or the conviction upheld, and

(d)

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