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So Fair Its Unfair!

11 October 2000
Issue: 3778 / Categories: Comment & Analysis , Admin , Capital Gains , Income Tax
JOHN GOLDING looks at the current Inland Revenue appraoch to investigations of taxpayers' self-assessment returns

The Inland Revenue letter arrived in the morning post with the following opening lines:
'I enclose a copy of the notice issued under section 9A Taxes Management Act 1970 to your client informing him of my intention to enquire into his 1998-99 self assessment.'
Shocked as I was what followed later drained the blood from my face. The Inspector required all statements cheque book stubs paying-in slips invoices etc. etc. The letter finished with the following sentence:
'Prior to the examination of the records I would like to meet with your client to discuss his business and record keeping system. I have found that an early meeting often speeds up the record review considerably.'
The client was soon telephoning to say that he was shocked to receive his copy of the letter and asked what had been omitted from...

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