Copyright

Copyright in Business Focus belongs to CCH and to any specific sources quoted. Crown Copyright material is reproduced by permission of the Controller of the HMSO. No part of the material may be reproduced without the written permission of the copyright holder.

Disclaimer

The material contained in Business Focus has been derived from a very wide range of sources, including CCH trader surveys. Estimated figures, where indicated, are based on an appraisal of the best data available, in the context of known market facts and established trends.

While every effort has been made to ensure that the information contained in Business Focus is accurate, no liability can be accepted for any errors or omissions or for any losses arising from reliance, by the subscriber or user, whether wholly or partially, upon the whole or any part of the contents of this publication.

About CCH Tax Investigation Consultants

Established in 1985 by Nick Parkes, ex Inland Revenue district inspector, the consultancy has since then specialised in tax investigation work. After leaving the business world in 1986 to join the firm, Carola Parkes has headed the research into the small and medium size business sector. The tax investigation focus of this research has been expanded over the years to provide information for business analysis and advice.

Over the last decade the firm's team of specialist researchers and analysts has built up an extensive in-house library of business information, specialist publications and statistical data. Long standing contacts have been established with trade associations and other organisations throughout the business world.

Business Focus brings together the firm's tax investigation and business research expertise in an exciting, easy-to-use format written specially for electronic delivery. The guidance provided on investigation matters reflects the firm's close contact with developments in the Inland Revenue's approach to tax investigations. The firm's on-going business research programme ensures that the business information contained in Business Focus remains up to date and comprehensive.

About Business Focus

The Business Focus series consists of over 80 different business notes. New notes are added to the range at regular intervals.

The information contained within Business Focus has been derived from very many different sources, including:

• government publications and services
• published market research
• trade associations and other specialist bodies
• trader surveys
• specialist publications and journals
• regular contact with traders and with suppliers to the business sector
• the firm's in-house newspaper cuttings library, maintained since 1987

Grateful thanks are due to all those who have contributed information or granted permission for their material to be reproduced or referred to in Business Focus.

CCH Tax Investigation Consultants has an on-going research programme to ensure that the information in Business Focus remains as accurate, up to date and comprehensive as possible. New features are constantly being researched for inclusion in the product. We welcome any comments or suggestions that users may care to make which might enhance the usefulness of the product.

NB For ease of reading, the masculine personal pronoun has been used throughout Business Focus to represent both masculine and feminine.