Alan Kennedy Senior Manager KPMG's Tax Investigations practice discusses the guidance on finality for taxpayers issued by the Revenue following the Veltema case
This article summarises and comments on the guidance issued by the Revenue on 23 December 2004 for taxpayers and advisers on how to reduce the scope for discovery assessments being made by inspectors after the enquiry window for a tax return has closed (see page 2 of The Tax Journal 10 January 2005 Issue 771).
Although the guidance refers specifically to income tax returns and the discovery legislation at Taxes Management Act 1970 s 29 it would seem to apply equally to companies and the equivalent legislation at Finance Act 2000 Schedule 18 paragraphs 41 to 45.
...
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:
Alan Kennedy Senior Manager KPMG's Tax Investigations practice discusses the guidance on finality for taxpayers issued by the Revenue following the Veltema case
This article summarises and comments on the guidance issued by the Revenue on 23 December 2004 for taxpayers and advisers on how to reduce the scope for discovery assessments being made by inspectors after the enquiry window for a tax return has closed (see page 2 of The Tax Journal 10 January 2005 Issue 771).
Although the guidance refers specifically to income tax returns and the discovery legislation at Taxes Management Act 1970 s 29 it would seem to apply equally to companies and the equivalent legislation at Finance Act 2000 Schedule 18 paragraphs 41 to 45.
...
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:
