HMRC Production Orders have changed. Maria Piggin explains how
Prior to the changes effected by the Finance Act 2007, HM Revenue & Customs (HMRC) was required to use s 20BA of the Taxes Management Act 1970 (TMA 1970) for suspected serious fraud offences involving direct tax and para 11 of Sch 11 of the Value Added Tax Act 1994 (VATA 1994) for offences in connection with VAT, when applying for Production Orders.