CH25160 - Information and
Inspection Powers: Inspection Powers: Meaning of
‘inspect’: Examples
You are walking along a corridor with a representative of the
business and come to a door in the corridor. He goes through but
the door slips and closes in front of you. You may touch the door
to open it and continue.
You are shown into a room in which the books, records and
invoices you asked for have been placed on a table for your
inspection. You are allowed to open the files and boxes of records
that have been collected. You are allowed to walk around and look
at the pictures on the wall. You are not allowed to open the filing
cabinet in the corner just to see what is in it.
You are shown into a room in which the accounting records you
asked for have been placed on a table for your inspection. You are
told the invoices are in the filing cabinet in the corner. You may
open the filing cabinet to inspect any invoices that you may want
to.
You are inspecting premises used in connection with taxable
supplies and there is a delivery van in the yard waiting to offload
goods. You are allowed to open the door – remember health and
safety – as means of transport such as cars and vans are, for
these purposes, premises. You may look at the boxes inside. You are
also allowed to climb inside and look at the boxes you cannot see
from outside. You should ask the trader to open any box you want
opening so you can check the tax position of what is inside. It
should be very rare to want to inspect goods waiting to be sent out
for delivery. You are not allowed to open the driver’s
holdall.
