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Revenue Law (HMRC (miscellaneous (main body is divided into (district…

- - - - district offices
        
        Commissioner appoints Officers of HMRC to implement the day to day work of HMRC
      - accounting and payment offices
        
        collection+payment of tax
- - - - VAT directive
      - VAT rates are not aligned
- - - - clarify on rules application
    - - relax law where implementation causes undue hardship/anomalies
    - - guide staff
      - public
    - - give details of sp. tax issue arisen
    - - non-technical language for public
- - - - stop representing the client
      - disclose the matter to HMRC if it's in public interest or you think there might be money laundering