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A Long and Winding Road

 
Kevin Elliott Tax Senior Manager KPMG LLP reviews the evolution of HMRC's developing approach to large business
 
Following the merger of Inland Revenue and HM Customs & Excise to create HMRC the new department has devoted much effort into developing an approach for large businesses in the UK. The Large Business Service (LBS) was one of the first operating units established within the new HMRC structure and was created to deal with the largest UK companies across all taxes. HMRC has also taken steps to ensure large businesses are aware of its developing approach and listed in Table 1 below are some of the significant publications released during the past year:
 
Table 1: Recent HMRC publications
 
The most recent...
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