www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-client/2021/information-overlord-are-there-limits-on-hmrcs-power-to-require-information-from-foreign-domiciled-taxpayers/
See also:
www.rpc.co.uk/perspectives/tax-take/taxing-matters-what-can-hmrc-do-with-your-information/#page=1
Home » Tax » UK: Are there Limits on HMRC’s Power to require Information from foreign domiciled Taxpayers?