§ Mr. FlightTo ask the Chancellor of the Exchequer when he plans to issue a report on the new approach to investigations of company accounts. [92816]
§ Dawn PrimaroloIn consultation with representative bodies, the Inland Revenue has recently extended the framework developed for inquiries into Income Tax Self Assessment returns to cover Corporation Tax Self Assessment inquiries. The framework does not involve any new powers and does not affect taxpayers' rights. Rather, it is designed to enhance co-operation in inquiries between the Inland Revenue and tax practitioners. Details of the framework, as it extends to Corporation Tax, will be published in a 'Working Together' newsletter in February or early March 2003. The Working Together Group is a partnership between the Inland Revenue and those bodies who represent tax practitioners. There are no plans to issue a separate report.