CHRIS JOWITT and JEFF KELLETT analyse the revised Hansard extract, and consider the implications for tax advisers and taxpayers.
THE LONG AWAITED revised Hansard extract was issued on 7 November 2002. It reads as follows:
'In reply to a Parliamentary Question, the Chancellor gave the following answer regarding serious tax fraud.
“The practice of the Board of Inland Revenue in cases of suspected serious tax fraud is as follows
CHRIS JOWETT and JEFF KELLETT advise on filing returns where a case is under enquiry.