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How might agents approach client meetings with HMRC in changing times for checks and enquiries?
KEY POINTS
- The days of meetings with a local tax inspector are over.
- Recognise that routine enquiries may turn more serious.
- Clients should not always be advised to attend meetings.
- Attendance and venue are not at HMRC’s insistence.
- Ensure that cooperation is given to the inspector even if a meeting is declined.
- Adhere to the meeting agenda and do not speculate.
- Could the alternative dispute resolution procedure break a deadlock between taxpayer and HMRC?
Whatever happened to Mae West? No not the Hollywood star of the 1930s but the “Mae West invitation” (as it was sometimes known) to a meeting. In the good old days this was sent by the local Inland Revenue inspector to a taxpayer under investigation...
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