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    • Subject Terms:
    • Abstract:
      The article reports on the advantage of procuring a professional fee protection insurance plan in Great Britain. It is a scheme that covers the fees of an accounting firm when Her Majesty's Revenue and Customs (HMRC) conducts a tax investigation. In addition, the plan ensures that the client is represented during the investigation. Since the HMRC has expanded its powers since April 1, 2009, there are new rules for tax appeals and reviews.