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Enquiries - Obligations And Rights

Gary Ashford, tax investigations senior manager, Grant Thornton, discusses taxpayers' rights and responsibilities during enquiries

 
Gary Ashford tax investigations senior manager Grant Thornton discusses taxpayers' rights and responsibilities during enquiries
 
As an ex-Inland Revenue inspector I am not surprised that almost eight years after the introduction of SA (six for CTSA) the rights and responsibilities surrounding enquiries still remain unclear to some given the raft of relevant legislation.
 
This article is a reminder of some of the significant obligations and responsibilities in this area.
Taxpayer Obligation To Notify Chargeability
 
TMA 1970 s 7 requires persons not under notice to make a return to notify chargeability to income tax or capital gains...

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