Chapter OT18600

Published date13 March 2016
Record NumberOT18600
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Risks cannot always be identified on the basis of reviews of returns and claims and information in the public domain, for example see TCRM4000. Part of the risk assessment process should, for appropriate customers, include annual discussions with operators to cover issues arising on fields and...

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