"Never think you are a better gangster than HMRC."
A gangster that in many ways writes it's own laws, Al Capone owned judges and cops, HMRC often are the judges and cops.
They review their own powers and can, by quoting the right part of their powers of entry, force entry to seize documents, evidence or goods.
HM REVENUE & CUSTOMS
REPORT ON OUR POWERS OF ENTRY
November 2014
Biting the hand that feeds IT
