SIOG6550 - Investigation work: interviews with third parties: notes of meeting with third party not to be issued
It will not generally be appropriate to issue notes of a meeting with a third party. The first party is not entitled to see these notes in civil cases other than following a request under the Data Protection Act.
The meeting does not concern the third party바카라 사이트™s own tax affairs, therefore it is not appropriate that notes should be issued to the third party.
If the meeting changes its nature and the third party becomes a first party then a note of the meeting should agreed with the taxpayer on the basis which is appropriate for the Code under which the case is to be worked.