Will it come down to penalties?

Tax column The Inland Revenue is implementing tougher procedures to collect outstanding tax. But what do advisors need to know about the new regime?

We all have clients who do not pay their tax on time and in the past the Inland Revenue has been relatively amenable about arranging to collect the debts. Providing the taxpayer is acting honestly and has kept the Revenue informed, it has been possible in most cases to find a suitable way to collect the tax, usually in instalments.

This approach is changing....

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