How HMRC could reduce tax enquiries
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Article by Gerry Hart, CIOT President 1995-1996. This article appeared in the December 2005 issue of Tax Adviser. There are plenty of reports and statistics which show that a taxpayer running a business is ever more likely to be the subject of a tax enquiry - whether aspect or full, but particularly the former. That in itself should not really be anything to complain about, particularly if you have already told your business clients to look upon a tax enquiry as just one of the many inevitable costs of running a business with enquiry selection by HMRC not necessarily meaning that they have any real concerns. And, of course, the client may take out fee protection insurance where he or she does take such an approach.
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December 2005 by