Craig Thomson, senior manager, Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
Craig Thomson senior manager Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
Given the pace of change in tax it is easy to forget that self-assessment (SA) has only been in place since the late 1990s. Despite this HMRC recently felt able to state the following: 'the enquiry regime for assuring compliance for direct tax returns is viewed by businesses tax agents and HMRC staff as inflexible and unnecessarily time-consuming' (from HMRC consultation document on Powers and Safeguards issued March 2006). From HMRC's perspective SA fits poorly with the need to integrate its business tax compliance efforts across all taxes....
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Craig Thomson, senior manager, Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
Craig Thomson senior manager Deloitte's Tax Risk & Resolution Group discusses the recent Special Commissioners' case of Jade Palace v HMRC
Given the pace of change in tax it is easy to forget that self-assessment (SA) has only been in place since the late 1990s. Despite this HMRC recently felt able to state the following: 'the enquiry regime for assuring compliance for direct tax returns is viewed by businesses tax agents and HMRC staff as inflexible and unnecessarily time-consuming' (from HMRC consultation document on Powers and Safeguards issued March 2006). From HMRC's perspective SA fits poorly with the need to integrate its business tax compliance efforts across all taxes....
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
