Serious fraud (including prosecution cases) Read More...
View article(1) Subject to this section, an inspector may by notice in writing require [a person - Read More...
View articleAgricultural Compliance Unit - deals with compliance within the agricultural industry. Includes the operation of PAYE by gang-masters. Read More...
View articleRandom enquiries Under self-assessment a small number of enquiries will be randomly selected. This is part of the Inland Revenue's drive to deter non-...
View articleInland Revenue officers often try to base arguments that taxable profits are understated on business economics models. Although such models can be use...
View articleThe Inland Revenue chairman Nick Montagu has said: 'We simply cannot afford to go soft on fraud and evasion, nor will we be doing so.' Having collecte...
View article[19A Power to call for documents for purposes of certain enquiries Read More...
View articleThis month's tip:Demands for private bank statements in a business enquiry Read More...
View articlePrior to self-assessment, the Inland Revenue would screen Returns received, marking them with an 'E', 'R' or 'A', as follows: Read More...
View articleAspect enquiries under self-assessment relate to specific areas of a return, and replace the queries and correspondence that often followed the submis...
View article27 -(1) If the Inland Revenue give a notice of enquiry to a company, they may by notice require the company- Read More...
View article(1) Corporation tax shall carry interest at the [rate applicable under section 178 of the Finance Act 1989]3 from the date when the tax becomes due an...
View articleMost enquiries/investigations are concluded by way of agreement with the Inspector. If agreement cannot be reached, and it is felt that the Inspector ...
View articleThe following paragraphs record part of the discussion at the meeting between representatives of the Revenue and the Consultative Committee of Account...
View articleThis month's tip:Countering the use of business economics models to establish undisclosed business takings. Read More...
View articleVAT is under the control and administration of H M Customs & Excise.There is a significant difference between the way the Inland Revenue and Customs a...
View article(3) Subject to this section, an inspector may, for the purpose of enquiring into the tax liability of any person ("the taxpayer"), by notice in writin...
View articleVoluntary disclosure of taxation irregularities to the Inland Revenue. Read More...
View articlePre-self assessment The main Inland Revenue powers used in pre-self assessment investigations are contained within S.20 TMA 1970 . Read More...
View articleThe Professional Contractors Group has vowed to continue its campaign against IR35 despite this morning's defeat at the Court of Appeal. Read More...
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