TTOG3375 - Case review and registration: developing the review: importance of identifying the wider implications of some potential investigations
Investigators should be aware of the possibility that the matter which is the subject of a Review may have wider implications.
Always try to get at the most serious area of potential tax loss in a Review and then consider the peripheral matters both in the case itself and in any other separate but related ‘spin-off� cases.
Investigators should look beyond the obvious and try to understand the nature of what has actually occurred in a case. In large and complex cases this is not always easy. »Ê¹ÚÌåÓýappse cases may require the analysis of much information and the consideration, once the facts are known as clearly as they can be, of overlapping technical arguments.