CH24220 - Information & Inspection Powers: Information Notices: Tribunal approval: Prejudice the assessment or collection of tax

‘Prejudice the assessment or collection of tax’ means that there are grounds to believe that taking the described steps may create a risk to effective assessment or collection of tax.

Such situations could include, but will not be limited to, risks of

• collusion with or intimidation of a third party,
• the person’s flight or disappearance,
• the alienation of assets
• destruction of evidence.