IRInt. 183 SCHEDULE D CASES I AND II ACCOUNTANCY EXPENSES ARISING OUT OF SELF-ASSESSMENT ENQUIRIES
[HMRC Tax Bulletin 37, October 1998]
We have been asked to clarify the application of Statement of Practice 16/91 (“SP 16/91”) to accountancy expenses incurred in connection with self assessment enquiries. We are currently considering the issues that have been raised and will consult with representative bodies before the statement is superseded. But there is one particular point that we would like to clarify immediately.