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