SA View (
IHTM09282) gives you a lot of
information about the income and capital gain tax affairs of
taxpayers but there will be occasions when it will be helpful for
you to review (
IHTM09304) the correspondence and other
information in a tax file. This may be either to clarify something
that the taxpayers have said or where you suspect omissions or
undervaluations to help you get a more complete picture of the
deceased or transferor’s affairs
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
You should normally review all related tax and trust files in
any case where you are undertaking a full enquiry (
IHTM29022).