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Widening the Scope of Information Powers

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

 
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 ...

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