The Review of Income Tax Self Assessment (ROSA) has resulted in many significant changes in our self assessment system - but has it fixed everything? This paper identifies the significant changes as a result of ROSA and the things that have not changed, with a view to guiding practitioners in securing certainty for their clients:
- ROSA overview
- changes to time lines and what hasn’t changed
- getting certainty after ROSA - what kind of assessment is this?
- exceptions to the time lines - where is the certainty?
- dealing with rulings after ROSA
- self assessment in a consolidations environment
- what problems persist and how to resolve them.