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Risk Registers at Risk?

Anita Paddock, Tax Director, and Desiree St John, Tax Policy Adviser, Ernst & Young LLP examine the treatment of companies' tax risk management documents and compare that with the treatment in Australia

 
Anita Paddock Tax Director and Desiree St John Tax Policy Adviser Ernst & Young LLP examine the treatment of companies' tax risk management documents and compare that with the treatment in Australia
 
HMRC has recently embarked on a concerted effort to create a risk-assessment environment for the administration of taxation. Among the many questions raised in response to this change is the extent of HMRC's ability to access business' tax risk management documents such as tax strategies and tax risk registers.
 
Strong corporate governance is in the interests of both taxpayers and HMRC; most certainly this...

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