7. Appearing before Tax Review Authority



Warning 7
You need to be prepared for this. Accountants who appear on behalf of clients in tax cases, before the authority, are advised to take care and do their homework. The Tax Review Authority is a legal forum where cases are decided under a strict code and the rules of evidence and procedure play a major role in determining the outcome. Failure to work within these rules will operate against the client’s interest – so beware.