Issue 72 - 14 February 2005 - Self Assessment Enquiries
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There have been major changes since I wrote Newthwire No. 2 on Enquiries and Investigations in May 2002. These changes concern the Proceeds of Crime Act 2002 and the associated Money Laundering Regulations.
Basically, where a practitioner discovers a tax default by a client, he or she has to decide whether a report should be made to the...