Most tax professionals and many taxpayers will be familiar with the concept of ‘time to pay’ (TTP) arrangements with HM Revenue and Customs (HMRC). The basic position of HMRC is that tax is payable...
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HMRC Enquiries
By Ellie MacKenzie
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HMRC
28th February 2012
Most tax agents involved with enquiry work will be familiar with the HMRC practice of 'spreading'. This generally occurs when there is an agreed addition to the taxpayer's income for the year of...
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