Public Notice 160 Enquries into indirect tax matters
A client has been served with a Public Notice 160, the VAT man belives there may be an underdeclaration of VAT, and has been requested he attents a meeting at the Inspectors offices. We have writen to the Inspector and requetsed the meeting be held at our offices, this he has refused stating it must be held at there offices. Are they not obliged, as are HMIT inspectors with enquries into direct taxation, to attent at a locaation convenent for the client?
Location of Meeting
I have looked at Notices 160 and 161. I don't think that HMRC can insist on a venue for a meeting. In fact, since relevant material is more likely to be available either at the Client's premises or the advisor's premises, which provides a good argument to insist that the meeting be at the location of your choosing. Do state that they cannot regard your insistence as non-compliance.
Notice 160
Looking at the booklet explaining this procedure, it does not state that the meeting with the client and the professional advisor has to take place at HMRC's office. Furthermore, the booklet states that HMRC will ensure professional costs are minimised as far as possible-this could be achieved by holding the meeting at your office thereby saving on travelling time and the resultant costs. I think you should "remind" HMRC of this, and if the inspector is unwilling to yield to common sense, escalate matters with his/her boss. I dealt with one of these cases about 18 months ago and HMRC were more than willing to meet with me and my client at my office. Stick to your guns and Good Luck!