Article by Catherine Pilkington, part-time senior lecturer at the University of Central Lancashire and visiting lecturer at the University of Liverpool, on the research study sponsored by the CIOT on the filing behaviour of tax advisers and their clients. This article appeared in the September 2003 issue of Tax Adviser. Twice as many represented taxpayers' returns, as compared to unrepresented returns, are filed in January, according to Inland Revenue statistics. The CIOT has sponsored a study to look at motivations behind the filing pattern of represented self-assessment (SA) taxpayers.
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September 2003 by Catherine Pilkington
