GLF,
Your final comment got me wondering. FWIW 30 seconds and google found this
Visits by VAT inspectors | VATark
I am concerned though that anyone following the advice that a VAT inspector has no right of entry to premises to inspect records, so can be legitimately refused entry may find themselves on the wrong end of a charge of obstructing an officer of Revenue & Customs. An officer of Revenue & Customs has the power to demand the production of documents at the principal place of business and at “such time as the authorised person may reasonably require.” Now you could argue that this power doesn’t allow an inspector to demand entry.
Let’s deal with that issue. In Paragraph 10 of Schedule 11 of the VAT Act 1994 the officer of Revenue & Customs has “… for the purposes of exercising any powers under this Act … may at any reasonable time enter premises used in connection with the carrying on of a business.”
It’s quite clear that an officer of Revenue & Customs has the power to enter any business premises and inspect records at any reasonable time
Seems they do have more powers than the RSPCA or the Gas Man
