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HMRC Powers - payments and repayments

One easily missed proposed change in HMRC’s powers is that allowing HMRC to set-off sums payable to a taxpayer against sums owed to HMRC by the same taxpayer. This could cause financial problems, particularly as set-off is to be entirely within HMRC’s power and exercisable at its discretion.



Date: 25th July, 2008
Author: Cathy Corns


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