Penalties: Legislation vs HMRC policy

You will probably be aware that penalties for an inaccurate return vary depending on the “behaviour” that led to the tax loss. The “behaviour” is split into three different categories – reasonable... Read more

Groundhog Day for employment allowance scam

While listening to BBC’s File on 4 “Britain’s Ghost Companies” on 11 May 2021, I experienced a distinct sense of déjà vu. Read more

Know Your Labour Supply Chain to Ensure Compliance with Off-Payroll IR35 Rules

The "off-payroll" rules also known as IR35 that apply to workers supplying services to clients via their own personal companies became effective on 6th April 2021. Whilst small businesses will be... Read more

Discovery assessments: Supreme Court pronounces on staleness and deliberate inaccuracy

The Supreme Court has released its eagerly awaited judgment in HMRC v Tooth [2021] UKSC 17. In doing so it has handed down its authoritative interpretation of the law on discovery assessments and... Read more

Countdown to Making Tax Digital, plus be aware of the new VAT Penalty Points System

Our latest blog shares the most up-to-date information on VAT including preparing for HMRC’s Making Tax Digital (MTD) deadline as well as news of the VAT penalty points system to replace the... Read more

Everything you need to know about the super-deduction & new capital allowances

Last month, the Chancellor, Rishi Sunak, announced a new ‘Super-deduction’ tax relief among other capital allowances, as a mechanism to kick start the economy and promote a speeding up of business... Read more

Winner takes all? How costs are allocated in tax tribunals

Sometimes a court or tribunal has power to make orders about who pays the costs of a trial, whether on its own initiative or on the application of one of the parties. It is usual for such orders for... Read more

New Event: Tax Law and Brexit

Whatever your opinion of Brexit, what is undeniable is that it has created a large amount of head scratching and some frustration within businesses in the UK and Europe as they get to grips with... Read more

Financial Information Notices

All legislation references are to s.122, (draft) Finance Bill 2021, unless otherwise stated. Read more

HMRC Charter 2020: Better than before?

The Cambridge English Dictionary defines a charter as ‘a formal statement of the rights of a country's people, or of an organization or a particular social group, that is agreed by or demanded from a... Read more

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