INTM201160 - Controlled Foreign Companies: legislation - introduction and outline

Information

There are no separate information powers for the controlled foreign company legislation. General powers within the self assessment framework include the power to call for documents, accounts or particulars as part of the conduct of a formal enquiry by the HM Revenue & Customs; a general investigative power; and the Commissioners’ power to obtain information for the purposes of determining issues in appeal proceedings. Details are given at INTM214070.