Policy paper: Reforming information powers and modernising computer records law
This measure introduces a number of changes to HMRC’s information and inspection powers under Schedule 36 to the Finance Act 2008 and legislation for computer records set out in Section 114 of the Finance Act 2008.
The changes will help HMRC access and process information in a modern digital economy. They will support tax compliance checks and help HMRC meet international information exchange standards with other countries.
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Read the original at the source: https://www.gov.uk/government/publications/reforming-information-powers-and-modernising-computer-records-law
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