Recent figures show that the number of tax investigations carried out by HM Revenue and Customs (“HMRC”) has risen significantly in the last year. All businesses can be subject to unexpected inspections or dawn raids by HMRC. HMRC has wide ranging powers to obtain documents and information and enter premises to gain access to material in order to ascertain an individual or company’s tax position. This includes the power to inspect the premises of third parties (such as professional advisers) if necessary.

If your business does not already have a dawn raids procedure in place, you would be well advised to implement one so that if your business is subject to an investigation the responsibilities of your staff are clearly set out and there is a clear procedure for staff to follow. We have experience of advising clients on preparing for dawn raids and can draft plans and procedures to ensure your business is adequately prepared. If you require any assistance in preparing for dawn raids, please contact Julian Johnstone, Partner or Rachel Brown, Associate in Druces LLP’s Commercial Litigation Team.

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