Mark McLaughlin looks at a recent case in which the tribunal suggested an approach when considering whether a taxpayer has a reasonable excuse for failure to comply with certain tax obligations The imposition of...
New Parliamentary report slams Revenue for ‘disproportionate’ use of it powers RECENT POWERS PROVIDED to HMRC undermine the rule of law and hinders taxpayers’ access to justice. That was the conclusion of the Economic...
HMRC’s perceived abuse of its tax collecting powers was placed under the spotlight at a series of recent Lords Select Committee hearings. Contributing to the Finance Bill Sub-Committee’s Inquiry into the 2018 draft Finance...
Mark McLaughlin points out that taxpayers and agents should pay close attention to the contents of any notes of meetings with HMRC in tax return enquiries In a tax return enquiry, HMRC will often...
Russell Cockburn has come across some unusual ‘cultural’ issues and explanations in tax enquiries – and here he shares some of them with us. One of the more interesting, often infuriating and sometimes even rather...
Adam Craggs and Michelle Sloane of RPC LL consider the main criminal powers available to HMRC and how to manage a ‘dawn raid’ HMRC has been under pressure from politicians for some time to...
Russell Cockburn highlights some important issues from his practical experiences when dealing with recent HMRC compliance checks. This month’s article continues the theme I have developed in recent columns and looks at a couple...
Andrew Needham explains what HMRC look for during a VAT inspection, and what checks are carried out. The purpose of a visit In theory, HMRC is supposed to visit businesses to ensure that the...
Katy Howard and Tom O’Reilly take stock of the latest news on making tax digital. Making tax digital (MTD) has its origins in George Osborne’s famous announcement in the March 2015 Budget, when he...
Mark McLaughlin highlights two recent cases involving penalties for non-compliance in which the taxpayers’ use of professional assistance had contrasting consequences. Whether a taxpayer’s reliance on an agent offers an escape from certain penalties...
Andrew Park highlights a recent tribunal case confirming that HMRC can ignore previous technical conclusions when considering a matter such as domicile in a subsequent tax year. The recent First-tier Tribunal (FTT) decision in...
Gary Ashford provides an update on the various developments taking place on offshore tax evasion and non-compliance. The new client notification requirements In September 2016, the UK government published the International Tax Compliance...
Guy Smith takes a look at some of the key features of making tax digital, with the pilot due to launch shortly, including HMRC ‘prompts’ and ‘nudges’. Making tax digital (MTD) is going to...