Article by Keith M Gordon, barrister, chartered accountant and tax adviser. This article appeared in the October 2007 issue of Tax Adviser.
CORRECTION: The last line of this article was unfortunately omitted in Tax Adviser. The sentence should have ended "... the final decision seems to be beyond criticism."
The author looks at the recent Special Commissioners' decision in
Sokoya v HMRC concerning a request for information in the course of a self-assessment enquiry.
October 2007 by Keith M Gordon
Technical Department
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