Sue Holmes and Jon Claypole from the Tax Risk & Resolution practice at Deloitte discuss HMRC's recent appetite to seek non-financial data during the course of a CTSA enquiry
When CTSA was introduced for periods from July 1999 HMRC indicated that its aim was to increase its enquiry effectiveness by adopting an investigative approach to all enquiry work including aspect enquiries. This new investigative approach would include reviewing prime documents and non-financial data to support the matters under enquiry.
This article discusses HMRC's recent appetite to seek non-financial data such as documentation prepared for the purposes of Sarbanes Oxley s 404 (sometimes referred to as 'reports' by HMRC) Audit Committee reports internal tax policy documents and the company's accounting guidelines for the treatment of tax sensitive...
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Sue Holmes and Jon Claypole from the Tax Risk & Resolution practice at Deloitte discuss HMRC's recent appetite to seek non-financial data during the course of a CTSA enquiry
When CTSA was introduced for periods from July 1999 HMRC indicated that its aim was to increase its enquiry effectiveness by adopting an investigative approach to all enquiry work including aspect enquiries. This new investigative approach would include reviewing prime documents and non-financial data to support the matters under enquiry.
This article discusses HMRC's recent appetite to seek non-financial data such as documentation prepared for the purposes of Sarbanes Oxley s 404 (sometimes referred to as 'reports' by HMRC) Audit Committee reports internal tax policy documents and the company's accounting guidelines for the treatment of tax sensitive...
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:
