HMRC explains how you can apply for Alternative Dispute Resolution (ADR) and when you can use it to resolve a tax disagreement with it Anyone can apply for ADR to help resolve a dispute...
Must do better Les Howard scrutinises HMRC’s management of a VAT DIY claim The Christopher Swales FTT case addresses a number of significant issues. One of these is HMRC’s dreadfully poor case management. Even...
Leaky umbrellas? Advance loans in disguised remuneration schemes break tax rules, the revenue is warning HMRC is warning that some disguised remuneration schemes used by umbrella companies to avoid income tax and National Insurance...
In their sights HMRC’s harnesses new tech to track down tax evaders Connect, HMRC’s sophisticated information system, is being used more and more to identify income and gains that have not been declared, according...
Making HMRC prove it! Mark McLaughlin points out that HMRC’s procedures have been found to be flawed and subject to potential challenge in some cases The imposition of penalties by HM Revenue and Customs...
Delayed disclosures Rebecca Busfield explains HMRC’s penalty regime and the mitigating circumstances that can affect the level of the penalty imposed In 2017, HMRC inspectors began changing the way that they charged penalties for...
Handling seizures by HMRC or the UK Border Force What should you do if you or a client has good seized by HMRC or the UK Border Force? Adam Craggs and Michelle Sloane explains...
That’s entertainment! Andy Vessey analyses the recent Lorraine Kelly decision and its implications for IR35 After their success in the Christa Ackroyd Media Ltd case last year, no doubt HMRC believed they were on...
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...