FA 2012, Sch 38 relates to dishonest conduct by tax agents.
Concealment of a document specified in a conduct notice
HMRC can, by a notice referred to as a conduct notice1, notify an individual that HMRC has determined that the individual is engaging in or has engaged in dishonest conduct.
The legislation2 provides for a penalty to apply if a person is convicted of concealing, destroying or otherwise disposing of, or arranging for the concealment, destruction or disposal of one or more material documents (relevant documents) after receiving
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