Market leading insight for tax experts
View online issue

Tax Investigations Update

Simon Wilks, partner at PricewaterhouseCoopers LLP, explores the Finance Bill and the 'information and inspection powers' contained within it

 
Simon Wilks partner at PricewaterhouseCoopers LLP explores the Finance Bill and the 'information and inspection powers' contained within it
 
Following the publication of the Finance Bill on 27 March 2008 and James Bullock's round-up in The Tax Journal Issue 928 7 April 2008 this month's column is devoted to exploring in more detail the potentially far-reaching Sch 36. As James pointed out Sch 36 introduces new 'information and inspection powers' and while much of this codifies and consolidates a range of existing information powers in relation to PAYE and VAT it is clear that these new powers will also be very relevant to how HMRC responds to tax planning. The new...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top