Centralisation of tax investigations: prioritise complex suspected concealment; territorial commissioners to screen and propose transfers promptly. Commissioners must transfer completed assessment files that no longer require investigation from Central charges to territorial charges, and select for centralisation only those cases where suspected substantial concealment necessitates sustained examination of books and enquiries. Territorial Commissioners have primary responsibility to screen and propose transfers in consultation with Central Commissioners, while Central Commissioners may initiate proposals when they have relevant information. Transfers must be completed and a compliance report submitted within the prescribed timeframe.
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Provisions expressly mentioned in the judgment/order text.
Centralisation of tax investigations: prioritise complex suspected concealment; territorial commissioners to screen and propose transfers promptly.
Commissioners must transfer completed assessment files that no longer require investigation from Central charges to territorial charges, and select for centralisation only those cases where suspected substantial concealment necessitates sustained examination of books and enquiries. Territorial Commissioners have primary responsibility to screen and propose transfers in consultation with Central Commissioners, while Central Commissioners may initiate proposals when they have relevant information. Transfers must be completed and a compliance report submitted within the prescribed timeframe.
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