I've had an Corp Tax enquiry running for some time, as the IR have been very slow in their responses, and they then wrote out of the blue, after a long delay, with dire threats, asking for private bank statements. I wrote a long letter pointing out the various IR guidelines, (most of which they had ignored) that the timing offered was statutorily incorrect (they agree and have had to re-issue) and also indicating that their request for an interview would probably not be met as this did not seem to be appropiate nor would assist in ensuring that the correct tax would be paid.
The officer has written back with several apologies for poor procedures, but then pointing out that failure to attend an interview CAN be seen as a factor in deciding penalties, and cites Page 3 of IR 160 as his reference.
Unless I'm going mad, which is quite possible, I was under the impression that not attending an interview is a legislative right, and how can the IR then state in their literature that "attend interviews" is a factor in deciding a co-operation penalty?
The officer in this case seems poor, there have been sloppily written letters so far and several times has breached IR guidelines, for which I already have apologies, should I vigorously defend this?
- UK tax exposure 132 2
- flat rate scheme 253 7
- Deferred income - financial concern no recognised turnover CT600 205 2
- Are any of you members of The Institute of Financial Accountants - Accountnats certificate 500 6
- Non-UK resident - where to pay income tax? 71 3
- Director's Earnings when Drawing from Goodwill profit from Sole Trading Company sale to Ltd Company 241 2
- What do young accountants know that you don't? 2,000 9
- Company limited by guarantee having only 1 member 160 3
- capital allowances - Demolition of a building 180 2
- Limited by Guarantee - Members 116 1
- VAT refund 337 3
- Are you going to Tick and Bash on 21 May? 1,291 37
- Turnover on a tax return 574 12
- incorrect old p60 572 15
- Company to buy shareholder land 164 4
- Posting Corp Tax to Sage Line 50 167 1
- Special dividends & CGT 215 1
- Networking 379 5
- Bank Interest Held by Solicitor During Divorce 288 2
- US company hiring UK citizens in UK 312 4