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Case Studies

Case study of a building firm refused a renewal Subcontractor Exemption Certificate in the Construction Industry.

The regulations concerning Contractors and Subcontractors operating in the industry have progressively been tightened and are now very stringent.

To be issued with a certificate enabling payment for work done to be made gross (i.e. without tax being deducted) is reliant upon, amongst other things, having a faultless compliance record, i.e. to have paid all taxes and met all obligations on time.

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For a variety of reasons, the main one being neglect by his accountant, the correct tax payments were not being made and more often than not, no tax payments at all.

The Revenues attitude became more and more threatening and the papers were handed over to their specialist collection unit, whose tactics can be extreme.

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Case study of a firm who had been dealing with the Inland Revenue’s local team of Inspectors on behalf of a client involved in the furnace building industry.

Malcolm Preece heads up the tax investigation team at ags and has assisted other firms of accountants whose clients are under investigation. In this case a firm had been dealing with the Inland Revenue’s local team of Inspectors on behalf of a client involved in the furnace building industry. The firm was finding the team difficult to deal with and called on Malcolm to assist.

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