www.traverssmith.com/knowledge/knowledge-container/tax-disputes-update-informal-queries-from-hmrc/
www.twobirds.com/en/news/articles/2020/uk/hmrcs-informal-investigation-powers-confirmed-by-the-court-of-appeal
www.traverssmith.com/knowledge/knowledge-container/life-cycle-of-an-early-stage-tax-dispute/#page=1
See also:
www.osborneclarke.com/insights/tax-break-podcast-hmrc-information-powers-relevance-privilege/#page=1
www.rpc.co.uk/perspectives/tax-take/taxing-matters-what-can-hmrc-do-with-your-information/#page=1
www.rpc.co.uk/perspectives/tax-take/tax-tribunal-confirms-documents-sought-by-hmrc-were-legally-privileged/#page=1