How have the existing VAT powers been restricted?
The existing VAT powers allowed officers to require any person concerned in the supply of goods or services to supply relevant information. There was no statutory requirement to say who was being investigated, to give notices in writing or for pre-authorisation. Nor is there any concept of third party powers. VAT officers can also currently visit homes. This is replaced by a clear framework of information notices, and clearer restrictions on visiting homes.
