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Official guidance
Specialist Investigations Operational Guidance

SIOG7300 · Information and inspection powers: Schedule 36 - approval hearings

  • SIOG7310 · Compliance burden
  • SIOG7320 · Brief for tribunal
  • SIOG7330 · Record of hearing
  1. Information and inspection powers: Schedule 36 - approval hearings: contents
  2. Information and inspection powers: Schedule 36 - approval hearings: compliance burden

SIOG7310 | Information and inspection powers: Schedule 36 - approval hearings: compliance burden

From HM Revenue & Customs · Specialist Investigations Operational Guidance

It is essential that the presentation to the tribunal addresses the possible burden of complying with the order in terms of time and money. This must be done whether or not the intended recipient has made any representation on the point.

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