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the HMRC and I can manage and advise on any of
these enquiries taking the lead role from any point
in the enquiry (preferably from the beginning to
make sure you are not disadvantaged) or advising
behind the scenes
These cases are those where the inspector is not alleging
serious tax fraud and typically involve tax planning or
avoidance, offshore bank accounts (not involving evaded
profits lodged there that will be COP9), non-resident
companies and trusts, or anti-avoidance legislation such
as Sections 739 and 776 ICTA 1988. Inevitably where
avoidance has been engaged the tax at risk is major and
needs careful handling without any conflict of interest.
Code of Practice 9 (COP9) -usually referred to as
Hansard cases prior to 1st September 2005 but now under
the CIF - Civil Investigation of Fraud umbrella in both SCI &
Local Compliance)
These cases are where the Inland Revenue are alleging
serious fraud and can cover all taxes and all
circumstances.
Such cases need to be handled very carefully as
failure to deal with the issues properly can result in
a criminal prosecution.
- My previous experience in Inland Revenue
Enquiry Branch (subsequently named SCO &
now SCI) - dealing with serious monetary settlements and
prosecution cases - coupled to involvement in the initial stages of
setting up the Civil Investigation of Fraud
("CIF") system for Wales, Scotland and
Northern Ireland
puts me in an ideal situation to manage any enquiry
you are subject to whether this started before or
after 1st September 2005.
- Given that CIF work for monetary settlements
up to about £500K will be controlled in Local
Compliance as opposed to SCI - with integration of "direct" taxes and "indirect"
taxes from July 2006
proper and up to date experience and knowledge
held within the company to safeguard your interests.
Code of Practice 11 Enquiries into tax returns by local
Tax Offices
This Code of Practice tells you how local Tax Offices will
carry out enquiries into Self Assessment tax returns. It
promises you fair treatment under the law and in
accordance with "Our Service Commitment" to you.
Code of Practice 14 Corporation tax. Self Assessment
Enquiries
This booklet explains the revised rules that HMRC use to
conduct enquiries under CTSA. It applies to company tax
returns for accounting periods ending on or after 1 July
1999.
Again my experience can be applied in these cases
to get you the best deal humanly possible within the
law and manage the enquiry to take the stress off
you as much as possible and let you get on with your
business
Click on the link below to see some published and current
codes of practice
To manage your
enquiry to achieve the
best possible
monetary settlement
that is legally possible
Mobile
07751720507
Land line
01224 658962