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I Can See Clearly …

Anneli Collins head of tax for Private Equity Infrastructure & Government at KPMG looks at the recent consultative document on clearances
In his article 'Clearing the Way' in Issue 892 2 July 2007 The Tax Journal Peter Wharrad of HMRC outlined the new proposals contained in the 20 June consultation document (condoc) 'Giving certainty to business through clearances and advance agreements'. Peter's article summarised the proposals and gave a clear explanation of HMRC's rationale behind them. In response to that this article looks at the proposals from the point of view of an adviser based on discussions with clients and other interested bodies.
The Proposals
Let's start by quickly recapping...

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