Revenue Reply on Special Offices
Article Abstract:
Criticism has been levelled against the Inland Revenue Special Offices in the United Kingdom concerning their handling of investigations. The particular concern is that the investigator has contacted the taxpayer for an interview without contacting his accountant as well. The reply from the Director General was that, under normal circumstances, they would make an effort to contact the accountant. But, he did not define normal. The investigators have approached taxpayers aggressively.
Publication Name: The Accountant
Subject: Business
ISSN: 0001-4710
Year: 1984
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Sony, Time Shifting and Modern Times
Article Abstract:
Universal City Studios and Walt Disney Productions sought for copyright legislation to be applicable to home video taping. The Supreme Court decision was for Sony Corp., and against compensation for the film producers. Now the Motion Picture Association is lobbying Congress to place a royalty fee on sales of VCRs and tapes. Advertising agencies feel that viewing patterns are not yet affected by VCRs.
Publication Name: Marketing & Media Decisions
Subject: Business
ISSN: 0195-4296
Year: 1984
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Revenue Loses Assessments Case
Article Abstract:
The Inland Revenue of the United Kingdom lost an appeal in the Scorer versus Olin Energy Systems Ltd. case in the Court of Appeal. The issue concerns re- assessment of tax after a previous assessment was made due to an Inland Revenue error. There has been no misleading information involved on the part of the taxpayer. Therefore, the Court concluded that a re- assessment could not be made.
Publication Name: The Accountant
Subject: Business
ISSN: 0001-4710
Year: 1984
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