HMRC cannot circumvent the restrictions on its access to audit working papers merely because the same firm submitted the company’s audited accounts to HMRC with the tax return which it prepared, reports Helen Adams (BDO).
Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).
Serpentine behaviour.
Kevin Elliott (KPMG) examines the trends shaping tax disputes in the UK and globally.
Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).
HMRC’s treatment of letter in an enquiry