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Our tax investigation service is backed by an insurance policy under which Wellden Turnbull Ltd (“we”) has insured against the cost of dealing with tax investigations for income tax, corporation tax, capital gains tax, value added tax and national insurance contributions. We are the insured party, and can claim our fees when we defend you against an HMRC investigation as follows:

What is the cover?

• It is for our fees;
• up to £100,000 (except as set out below); and
• there is a £300 excess.

What enquiries are covered?

• enquiries that start during the cover period, that is, between 1 June 2017 and 31 May 2018 (not those relating to the period covered);
• HMRC district enquiries (but see below for COP 8 and 9 enquiries) for both full and aspect enquiries;
• disputes about assessments and decisions following a VAT or PAYE enquiry visit;
• IR35 status enquiries (a limit of £2,000); and
• attendance at HMRC visits to inspect your accounting, PAYE and VAT records (a limit of £4,000).

What is not covered?

• Codes of practice 8 and 9 enquiries (these are usually carried out by HMRC specialists);
• schemes that are, or that should have been, disclosed under the disclosure of tax avoidance schemes rules (DOTAS) or on which the GAAR panel have ruled against;
• investigations for VAT under section 60 Value Added Tax Act 1994 (“VAT evasion involving dishonesty”)
• criminal investigations;
• claims arising out of deliberate non-disclosure or poor record keeping, or following a voluntary disclosure, or where the claim arises from circumstances that you knew about before the claims year;
• any additional tax, interest and penalties;
• enquiries into returns submitted late;
• if revised accounts must be prepared following an enquiry;
• where we, or our insurers, consider that there is no arguable case; and
• if we cannot, for any reason, claim on our insurance.

Who is covered?

• Our clients, where we have been engaged to submit a tax return before an enquiry notice has been issued; and who have paid the fee.

This service will automatically charge VAT, if this does not apply to you please contact us on +44 (0)1932 868 444