Hmrc

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

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

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

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

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

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’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 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

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

With the House of Commons Treasury Sub-Committee looking at the conduct of tax enquiries and resolution of disputes, now is an opportune time to consider how clients can best be protected if they... Read more