On 22nd October, law chambers 11KBW published an article saying that HMRC’s civil information powers are set out in Schedule 36 to Finance Act 2008. Part 1 of that Schedule sets out HMRC’s powers to obtain information and documentation by way of written notices. HMRC consulted on extending the information notice powers in a document issued in July, and the article says that now seems an opportune time to recap on the extent of those powers and the scope for challenging information notices. It says that Information Notices are a powerful and increasingly used weapon in HMRC’s armoury. However, with careful consideration, it may be possible to mount a successful challenge such that the notice is set aside or varied.