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ALEX BYRNE wonders whether the recently submitted tax returns will bring more or fewer enquiries
KEY POINTS
- Do HMRC have the resources to open more enquiries?
- Greater consistency for the penalty regime.
- There is still a difference between direct and indirect enquiry periods.
- The need to settle enquiries sooner.
- The role of agents and HMRC’s correspondence to clients.
I have just had a few glasses of wine and gone round kissing my colleagues and wishing them a happy new year. He has really gone off his trolley this time I hear you thinking. But no because I have always felt that there are three new years in tax.
There is of course the normal calendar year starting on 1 January when you feel the evening before that you really should be doing something special but do not and then you feel that another...
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