Section 128B Power of inspection Summary This section enables an authorised officer, at a reasonable time, to enter any premises or place of business for the purposes of auditing a return and to require the production of records for inspection. Details The definitions are self-explanatory. An authorised officer may at all reasonable times enter a premises or […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.