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18 June 2013 / Mike Down , Gary Cryer
Issue: 4407 / Categories: Comment & Analysis , Admin

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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