CH22320 - Information & Inspection Powers: Conditions and safeguards: Restrictions: Relevant communications
Relevant communications are communications
- between a tax adviser (including a voluntary sector adviser) and
- the person in respect of whose tax affairs the adviser has been appointed to act, or
- any other tax adviser of that person, and
- whose purpose is to give or obtain advice about any of that person바카라 사이트™s tax affairs.
A document containing relevant communications must be the tax adviser바카라 사이트™s property, that is, it must belong to the adviser. If it belongs to the client it will not be protected by the restriction.
Relevant communications may be in the form of
- letters
- emails
- faxes
- notes of telephone conversations, or
- notes of meeting.
FA08/SCH36/PARA25 (3)
CEMA79/S118BA