Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

The same old song

MARK BEADLES and MIKE DOWN review HMRC's tax enquiry approach to checking and measuring business profits


  • Can HMRC show that business records are broken?
  • Are private records relevant?
  • How will HMRC recalculate profits?
  • Will earlier years be taken into account?
  • The importance of co-operation and negotiation

There has been much recent commentary surrounding the changes to HMRC's strategic approach to enquiries.

Professional advisers are struggling to get to grips with the introduction of a new penalty regime the concept of statutory business records new powers for HMRC to investigate business premises and changes to the ways in which enquiries and appeals are resolved.

However in the midst of all this change it is perhaps all too easy to lose sight of some of the more fundamental ways in which HMRC approach enquiries. On the whole these tried and tested methods remain largely unchanged and...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon