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Tax Investigations

 
Richard F Clarke of PricewaterhouseCoopers looks at recent events in the world of tax investigations
Large Business Office (LBO) — 'A New Approach to Compliance'
 
Following the Review of Links with Business in 2001 the LBO undertook to develop better relationships with its business taxpayers. Part of this commitment involved a new more collaborative approach to enquiry work in a spirit of greater openness and trust.
 
17 large corporate businesses were involved in a pilot exercise to see how such an approach might work in practice. The pilot ran for 15 months and ended in June 2003. The LBO maintains that the new approach was welcomed by all 17 businesses involved.
 
Corporates were expected...

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