David Gauke: HMRC's Charter acknowledges that a third party can represent any taxpayer and many individuals and businesses authorise a tax agent to act on their behalf. This is often the case when a taxpayer wishes to determine if they are due a refund. HMRC has recently received a report on refund organisations by the Low Incomes Tax Reform Group (LITRG). HMRC and LITRG are meeting to discuss how...
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