Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries
HMRC recently issued its summary of the changes which will come in to force on 1 April 2009 that affect its 'compliance checks'. It notes that compliance checks are also known as 'enquiries visits and inspections'. The word which is notably absent from this and other such HMRC documents is 'investigation'. It seems that as a term describing any of the activities carried out by HMRC officers investigation is falling out of favour. A review of these activities and the financial results of them will feature later in this article. But first a brief look at these imminent changes especially as they all...
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Richard Clarke of PricewaterhouseCoopers LLP Tax Investigation network summarises the changes to the legislation affecting enquiry work and discusses how HMRC's altered its approach to enquiries
HMRC recently issued its summary of the changes which will come in to force on 1 April 2009 that affect its 'compliance checks'. It notes that compliance checks are also known as 'enquiries visits and inspections'. The word which is notably absent from this and other such HMRC documents is 'investigation'. It seems that as a term describing any of the activities carried out by HMRC officers investigation is falling out of favour. A review of these activities and the financial results of them will feature later in this article. But first a brief look at these imminent changes especially as they all...
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:
