WATCH OUT FOR THE REVENUE!

摘要

With less than three months until the deadline to launch investigations into most 2005/06 partnership returns, I would like to warn architects, surveyors, consulting engineers and other professional services firms to expect intense enquiries from HM Revenue and Customs (HMRC) into their calculations for work-in-progress, accrued income, personal expenses, bad debt, dilapidation provisions, partner recruitment costs and a host of other payments.