Article by Peter Gravestock, Past President of the Association of Taxation Technicians and Past Chairman of its Technical Committee. This article appeared in the April 2003 issue of Tax Adviser. Many advisers are not receiving blank forms TC600 (Tax Credit Claim) from their clients, but not nearly enough have reviewed files to determine who might be entitlted to tax credit. Some have decided not to be involved and have sent out new Letter of Engagement to clarify that point.
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Technical Department
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April 2003 by Peter Gravestock