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.