Please find attached the March 2012 edition of Local Authority TaxFlag - a non-technical tax update which is intended for Local Authority directorate heads and accountants. TaxFlag is produced by Deloitte and is one of the regular tax updates which is received by subscribers to the CIPFA/Deloitte Tax Advisory Service Network.
In this issue we discuss a number of current tax issues facing Local Authorities such as case law developments in relation to the question of time limits, as well as taking a more in depth look at the routes open to Local Authorities when HMRC refuse refunds under Section 33.
Our colleagues at Deloitte (contact details are listed on the front page of the document) would be pleased to receive any comments or feedback which you may have (including suggestions for future issues), and please get in touch with our colleagues at Deloitte if you have any questions or would to discuss any of the topics in more detail.
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