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A Level Playing Field …

 
Erika Jupe corporate tax partner Osborne Clarke thinks that it is time for HMRC to start publishing all Code of Practice 10 rulings
 
I have in my hand a piece of paper … No not that one! This one is a draft letter to HMRC making a request under the Freedom of Information Act 2000. It is a letter which I have been thinking about sending for some time.
 
In some ways the position concerning access to information has improved so much since I started as a tax lawyer some 16 years ago (in a time before the Internet was invented of course) that I wonder whether it would be churlish to complain. We now have online access to HMRC Manuals (exciting bits blanked out...

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