KEY POINTS
- Self-assessment enquiries can be initiated by any HMRC officer
- HMRC do not check the white space in or attachments to a tax return
- If HMRC communicated by e-mail a lot of time and money would be saved
Hamish McTavish a tax inspector in the John O'Groats tax office has unusually an hour or two to spare.
He decides to trawl through some past stamp duty land tax transactions and notices that Robert Trestrail a baker and Cornish pasty maker from Carnon Downs Cornwall purchased a new business premises for £200 000 in June 2006.
Hamish accesses Robert's details on the HMRC computer system and notes that the 2006-07 tax return was submitted to Penzance tax office on 30 November 2007.
He accesses the tax return and observes that the business is...
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