Tax Investigations > Income/Corporation

Income Tax - Enquiry into the tax affairs of: -
  • Self employed individuals.
  • Partnerships and Partners.
Corporation Tax - Enquiry into the tax affairs of a limited company. This could give rise to an enquiry into the company directors’ personal tax affairs. Conversely, an enquiry into the director’s personal Tax Return could then lead to an enquiry into the limited company’s tax affairs.

An enquiry can be triggered by many factors and occasionally on a completely random basis, as H.M. Revenue & Customs select some cases just to check their selection procedures. There is no way of knowing if the enquiry is one selected on a random basis. The most likely reasons for being selected for an enquiry are as follows: -
  1. Regular low profits or drawings
  2. Wildly fluctuating profits
  3. Low gross profit percentage for the particular trade
  4. Unexplained new sources of significant amounts of investment income
  5. ‘High risk’ cash traders such as public houses, restaurants, shops
  6. Lifestyle not supported by declared income
The severity of the enquiry is determined by the office involved.
  • Local office enquiry. These are generally handled in-house by C.J. Gardner & Co.
  • Specialist office investigation, special compliance or serious fraud office. In this instance we would work with our network of tax consultants to handle the enquiry.
It is essential that the enquiry is dealt with in a professional manner and correspondence with H.M. Revenue & Customs is speedily and accurately dealt with. We can assist you in negotiating a settlement of your taxation liabilities with the minimum of disruption, acting as conduit between H.M. Revenue & Customs and you.

For a free initial consultation and competitive quotation, please e-mail your enquiry to us.