Tax  

HMRC dawn raids increase by third in last five years

Production orders allow HMRC to apply to a judge for an order requiring the production of specific documents, including those held by third parties such as advisers or banks.

HMRC is also increasingly using notices issued under the 2005 Serious Organised Crime and Police Act (SOCPA) to compel third party individuals to attend interviews and provide information, according to Mr Collins.

stephanie.hawthorne@ft.com