Stephen Spierin BL discusses the importance of creating an enduring power of attorney, and how the power operates. The article considers the differences and advantages, both cost and procedurally, an enduring power of attorney holds over the consequential alternative of the wardship procedure.
The extensive information and inspection powers available to HMRC includes (among other things) documents which are reasonably required to check the taxpayer’s tax position. In the context of HMRC enquiries into self-assessment tax returns, a question that sometimes arises is: are taxpayers’ private records ‘reasonably required’?