Customs’ report on Filkin

Inland Revenue

The Inland Revenue has issued a statement of practice (SP 2/99) on advance pricing agreements (APAs). This provides detailed guidance about how the Revenue interprets sections 85-87, FA 1999 and how it intends applying this legislation. (Press release, 31 August 1999.)

The Revenue’s home page is

Customs & Excise

The adjudicator has issued the fourth annual report into the work of her department. The report concentrates on the final year in office of Elizabeth Filkin, who is now the parliamentary ombudsman. Her replacement is Dame Barbara Mills QC who took over in April. The adjudicator acts as an impartial referee when people are not satisfied with the way certain government departments, such as the Revenue and Customs, have responded to a complaint. Her recommendations are independent and her services are free to the complainant.

Customs has issued its response to the report in a news release 37/99 dated 1 September 1999.

Customs’ home page is at

Revenue and Customs press releases can be reached at

Chartered Institute of Taxation

The institute has made a submission on charity taxation in response to the Treasury consultation document of March 1999 on 31 August 1999.

CIoT is the leading professional body concerned solely with taxation in the UK. For more details contact the technical department on 0171 235 9381 or visit the website at

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