SME Enquiries: Avoiding disputes and agreeing a settlement. By Nichola Ross Martin
HMRC has just set out its strategy on tax litigation and settlement. The article looks at what this means for SMEs and their advisors.
The merger of H M Revenue and Customs has been described by several onlookers as more like a reverse take over by the smaller of the two departments, and the old Revenue side is certainly keen to get its hands on those extra powers too.