A nation of willing taxpayers?

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... Read more

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? Read more

HMRC but not as you know them...

Over the last month HMRC have swiftly changed from a tax collection machine to a money distribution centre and they have carried this out admirably. Read more

Discovery assessments must be 'new' and not 'stale'

Under TMA 1970, s 29, HMRC can raise an assessment where it ‘discovers’ that: Read more

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... Read more

HMRC urged to learn from complaints

In her Annual Report for 2019, the Adjudicator Helen Megarry describes improvements in her Office, both in how complaints from the public are handled and in the time taken to deal with them. She... Read more

The ‘digital exclusion’ exemption for MTD: Its origin and scope

Of the recommendations of the recent Report on Making Tax Digital for VAT: Treating small businesses fairly by the House of Lords Economic Affairs Committee (Finance Bill Sub-Committee), one in... Read more

HMRC review HICBC failure to notify penalties

HMRC’s announcement that they would review certain cases where penalties were charged on taxpayers who had failed to register for the high income child benefit charge (HICBC), and refund them... Read more

The disguised remuneration loan charge: ‘No legal or moral basis’ or a fair anti-avoidance measure?

The loan charge is an attempt to tax certain so-called ‘disguised remuneration’ schemes under which employees, workers or contractors are paid not through wages or salary subject to payroll taxes,... Read more

Can HMRC guidance be relied upon?

The Office of Tax Simplification (OTS) has published a timely report entitled ‘Guidance for taxpayers: a vision for the future’. The report’s vision is for guidance geared to the needs of users,... Read more

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