Information & Inspection Powers: Information Notices: Tribunal approval: Seriously prejudice the assessment or collection of tax
‘Seriously prejudice’ suggests that taking the described step could have a major negative impact on the assessment or collection of tax.
Such situations could include, but will not be limited to
- tipping off a person suspected of committing a serious civil offence
- the loss of significant amounts of tax.
FA08/SCH36/PARA5 (4) (c)