Taxes Consolidation Act 1997 section 645

Power to obtain information

Section 645 gives an inspector the power to require any person to provide information needed to apply the land dealing anti-avoidance provisions in sections 643 and 644.

• An inspector may issue a written notice requiring a person to furnish particulars within not less than 30 days.
• The notice may cover transactions carried out on behalf of others, transactions the inspector considers should be examined under sections 643 or 644, and the person's own role in specified transactions or arrangements.
• A solicitor is not treated as having taken part in a transaction merely because professional advice was given to a client in connection with it.
• A solicitor cannot be compelled to disclose more than the fact of acting for a client and the client's name and address, unless the client consents.