Richard Clarke Director in PricewaterhouseCoopers' LLP Tax Investigations practice looks at current developments of relevance to practitioners who specialise in dealing with HMRC enquiries
The three recent developments featured here are:
● a case concerning HMRC's right to access tax advice in the hands of a client;
● two cases which show the limitations of trying to use procedural measures to end an enquiry; and
● an HMRC statement which seems to herald a relaxation of its recent stance on the settlement of certain past PAYE liabilities.
HMRC access to tax advice
Very recently the Special Commissioners released an anonymised decision concerning the question of whether...
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Richard Clarke Director in PricewaterhouseCoopers' LLP Tax Investigations practice looks at current developments of relevance to practitioners who specialise in dealing with HMRC enquiries
The three recent developments featured here are:
● a case concerning HMRC's right to access tax advice in the hands of a client;
● two cases which show the limitations of trying to use procedural measures to end an enquiry; and
● an HMRC statement which seems to herald a relaxation of its recent stance on the settlement of certain past PAYE liabilities.
HMRC access to tax advice
Very recently the Special Commissioners released an anonymised decision concerning the question of whether...
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:
