- Draft Finance Bill 2017—partial closure notices
- Original news
- Can you remind us of the history of the previous consultation on partial closures of tax enquiries?
- How do the draft Finance Bill 2017 provisions work?
- How do the provisions differ from the earlier proposals?
- Are the new rules welcome, and do you foresee any practical difficulties?
- In what circumstances might HMRC seek partial closure of an enquiry?
- In what circumstances might a taxpayer, rather than HMRC, seek partial closure?
- When do the changes take effect?
Tax analysis: Adam Craggs, partner and head of RPC’s tax disputes resolution team, and Michelle Sloane, senior associate with the firm, welcome the new rules on partial closures of tax enquiries and point out that the inflexibility in the current enquiry framework can lead to complex or multi-issue tax disputes taking an excessive amount of time to be resolved.
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