With reference to legislation, case law and Inland Revenue materials, advise Mary and Michael Cusack. Your answer should include reference to relevant paragraphs of applicable Inland Revenue operational statements such as OS 13/01 [The Commissioner of Inland Revenue's search powers]. Advise your client on their rights regarding: (i) Inland Revenue Customer Compliance Specialists seeking to access the computer in Mary and Michael Cusack's private home. The computer is password protected. Inland Revenue staff wish to access the hard drive. (3 marks) (ii) Mary Cusack hastily gets a USB pen drive (memory stick) out of the home office desk drawer and places it in her jacket pocket. One of the Inland Revenue staff see her place the USB pen drive in her jacket. When asked by Inland Revenue staff to empty her pockets and hand over the USB pen drive Mary Cusack refuses to do so and says the USB pen drive contains only family photographs and private information. (2 marks) (iii) What assistance does John Adair, the CML factory manager, have to give the Inland Revenue Customer Compliance Specialists who have arrived at the CML business premises? (2 marks) (iv) Does John Adair have to answer any (or all) of the questions Inland Revenue may ask?

(v) What if John Adair refuses to cooperate with the Inland Revenue staff that have arrived at

the CML premises?

(vi) Correspondence between CML and you as their tax advisor, and CML and their solicitor in

relation to an ongoing income tax dispute with Inland Revenue.

(vii) Assume instead that the Cusack family home was unoccupied and locked when Inland

Revenue arrived. Inland Revenue wish to access the property and have in their possession

a warrant to do so. Advise your client of the steps that may be taken by Inland Revenue.

Your answer should refer to accessing the property, during the search itself, and upon leaving

the property.