Tom Keevil shows how Northern Bank hit back at the Revenue.
Tom Keevil is a solicitor with Simmons & Simmons. Section 20 of the Taxes Management Act 1970 empowers the Inland Revenue to elicit documents or information needed to pursue investigations. Its use of S.20 to obtain documents and information from non-parties to an investigation has provoked controversy. Some practitioners believe the Revenue regards S.20 as […]