TTOG4140 | Investigation work: opening under Code 8: refusal to attend a meeting

SI cannot insist that a taxpayer attend a meeting. A failure or refusal to attend a meeting does not, by itself, put the taxpayer into the category of one who has made no disclosure. Indeed the investigator may decide that it is not necessary to invite the taxpayer to the opening meeting.

In a Code 8 case it may not be possible to interview the taxpayer because they live abroad (but see TTOG4130).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)