According to the official tax gap figures for 2018/19 published on 9 July this year, the UK is one of the most tax-compliant nations on Earth. The latest official estimate of the tax gap – which is...
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Robin Williamson
Recent Posts
When is ignorance of the law a reasonable excuse?
The expression ‘ignorance of the law is no excuse’ is well-known.
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Judicial review comes under the spotlight
Access to this remedy should be widened, not narrowed, says Robin Williamson.
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Taxing the rich?
In this article I consider what options the government has for using tax reform to help restore the public finances following the coronavirus pandemic, in particular in relation to the taxation of...
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Universal credit, RTI and the perils of automation
The Court of Appeal has found that the system whereby a universal credit claimant is treated as receiving two payments of salary in an assessment period in which they are paid early (because the...
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Tax on coronavirus support payments
A new clause and schedule to the current Finance Bill sets out how coronavirus support payments will be taxed, how overpayments will be recovered, and the severe penalties chargeable where businesses...
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Swings and roundabouts: Tax and welfare interaction in the coronavirus age
In the last couple of months, many individuals have experienced financial loss, but most of them have been able to turn to the State for support in the form of the Job Retention Scheme and now also...
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Can HMRC be compelled to keep to its word?
Can a taxpayer require HMRC to do what it has said it will do, even if it is wrong or based on a mistaken view of the law?
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Discovery assessments must be 'new' and not 'stale'
Under TMA 1970, s 29, HMRC can raise an assessment where it ‘discovers’ that:
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Stalin ate my homework: Reasonable excuse and the Self Assessment deadline
As the title of Alexei Sayle’s acclaimed autobiography reminds us, school teachers are used to feeble excuses. So is HMRC. Each year on its website, we are entertained by examples of excuses offered...
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