www.charlesrussellspeechlys.com/en/news-and-insighs/insights/litigation–dispute-resolution/2020/too-much-information-a-significant-development-in-hmrc-powers/
www.europeantax.blog/post/102gcdd/loosening-up-access-to-information
www.traverssmith.com/knowledge/knowledge-container/tax-disputes-update-government-publishes-draft-new-rules-expanding-hmrcs-information-powers/
www.taylorwessing.com/fr/insights-and-events/insights/2020/09/extending-hmrcs-information-gathering-powers-should-non-uk-trustees-be-concerned
www.rpc.co.uk/perspectives/tax-take/hmrc-to-gain-further-information-gathering-powers/#page=1
Update:
brightlinelaw.co.uk/financial-institution-notices/
www.cms-lawnow.com/ealerts/2021/11/financial-institution-notices-is-the-scope-of-hmrcs-new-power-broader-than-suggested?cc_lang=en
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