James Bullock McGrigors and Stephen Whitehead KPMG Tax Management Services consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
In 1989 when she was Prime Minister Margaret Thatcher memorably declared 'advisers advise — ministers decide'. The point that she was making — with characteristic force — was that whatever course of action an adviser might recommend it remained merely a recommendation and the word of the Minister was final.
In recent months there appears to have been something of a concerted effort on the part of HMRC to obtain production of advice in relation to tax. Since the decision of the House of Lords in R (on the application of Morgan Grenfell & Co Ltd) v Special Commissioner of...
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James Bullock McGrigors and Stephen Whitehead KPMG Tax Management Services consider whether HMRC are entitled to obtain tax advice that has been provided by non-lawyers
In 1989 when she was Prime Minister Margaret Thatcher memorably declared 'advisers advise — ministers decide'. The point that she was making — with characteristic force — was that whatever course of action an adviser might recommend it remained merely a recommendation and the word of the Minister was final.
In recent months there appears to have been something of a concerted effort on the part of HMRC to obtain production of advice in relation to tax. Since the decision of the House of Lords in R (on the application of Morgan Grenfell & Co Ltd) v Special Commissioner of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
