In a message dated 11/12/2006 22:58:49 GMT Standard Time,  
[EMAIL PROTECTED] writes:

No such  thing any more - you mean HM Revenue & Customs (HMRC), who
inherited  all of HMC&E's powers and endowed the former Inland Revenue
with them  in the process...



Not quite Andy.
 
The old C&E powers can only be used for those activities that C&E  used to be 
involved in - VAT, smuggling, etc. An HMRC officer investigating  Income Tax 
matters can only use the old Inland Revenue powers.
 
However, HMRC has been seeking authority to extend the HMCE powers to all  
HMRC investigators but I didn't think it had been given yet. But then  again, 
after 8 months away from the organisation I'm beginning to lose  touch!   ;-)
 
DaveD


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