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The new environment

04 November 2008 / Andrew Gotch
Issue: 4183 / Categories: Comment & Analysis , HMRC powers , tax investigations , Admin
ANDREW GOTCH offers advice to practitioners on how not to get caught out by the adverse conditions of HMRC's new powers


  • The background to the new régime.
  • What can HMRC inspect and when can they do this?
  • The need for requests to be reasonable.
  • The increased focus on business records.
  • Penalties and whether disclosures are 'prompted'.
  • The need for good administration on both sides.

Reporting on a CIOT/ARC joint presentation on the new compliance regime due to be rolled out in April 2009 Mike Truman entitled his article Light Blue Touchpaper...

The customary next step is to retire. That's one way of dealing with the new régime but for those too young or too impoverished to take that option immediately thought has to be given now to how to survive — and how to help clients survive — in the new environment.

The shift in...

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