HMRC enquiries: Cash businesses - Challenging HMRC assessments of additional profits.

Owners of cash-based businesses are, on the face of it, a ‘soft target’ for enquiry by HM Revenue and Customs (HMRC). This is particularly the case if the trader has not kept full business records. Read more

Penalties for late payment - Allocating PAYE payments to reduce penalties.

[Note – this article refers to legislation in the Finance Bill 2013, which is subject to possible amendment] Read more
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