Telephone 01323 403080
Fax No 01323 400070
text TAX to 07964370293
Principal : David J. Cox
Associate : Patricia Cox
tax rates and allowances as pdf
Member of the Certified Public Accountants Association - ACPA No 07050297A
Sussex branch CPAA
Registered under Money Laundering Regulations with HM Revenue & Customs No 12390285
Registered under the Data Protection Act.
Technique-Electrical Geoff Cox 07929 405038
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| Eastbourne Speedway |
David J. Cox, ACPA, Eastbourne
Certified Public Accountant & Tax Consultant
Unit 33, Green Street Industrial Estate, 1 Green Street, Eastbourne, BN21 1QN
SAT returns - VAT returns - Company returns - Company House filing - Accounts
Small businesses are my speciality - both accounts and tax
Calls to 01323 403080 will ring direct to me at my office or mobile for the cost of a local call. Otherwise please email me or send a text message.
NEW TAX INVESTIGATION POWERS
HMRC are able to use new and sweeping Information, Inspection and
Enforcement powers when dealing with:
• CT and IT self assessment enquiries
• Employer compliance reviews
• VAT Assurance visits
• Construction Industry Scheme checks
There are no transitional arrangements for these powers, thus existing
enquiries into returns are now subject to these new rules.
In brief, Officers are now able to demand all primary records without
the need to issue a formal notice (previously under s.19A TMA 1970).
They will still need to issue an information notice for supplementary
information such as appointment diaries, notes of board meetings,
commercial employment contracts etc. however these must be reasonably
required to establish the correct tax position of the client and may be
appealed to the new First Tier Tribunal unless a tribunal has already
granted the original information notice.
In addition, HMRC can issue notices to third parties where they wish to
check the accuracy of information provided by the taxpayer. Officers
will normally ask taxpayers to fill out an authorisation mandate,
however, if this is refused, they can approach the First Tier Tribunal
to obtain a formal notice.
Of more relevance is the ability of an officer to visit and inspect
premises. They would normally provide a minimum 7 days notice of such
visits to the taxpayer however, where there is a perceived potential for
the taxpayer to move stock/assets/trade away from the premises after
being advised of a visit, officers can make inspections unannounced.
There is no obligation for HMRC to notify the agent of such inspections,
thus, a client could be contacted and inspected without the agent being
aware of it until his client places a tax demand on his desk and asks
him to deal with it.
Now, more than ever, clients should be warned to contact their
agent as soon as HMRC makes initial contact, especially in those rare
cases where they turn up unannounced.
Because they are essentially the same document, mirror wills are frequently recommended to couples because they are less expensive than drafting two separate wills. Even though a couple's wishes may be the same, their individual wills must be respected. Felixstowe Will Writers
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