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...
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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...
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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...
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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,...
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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,...
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Nothing to lose: HMRC statutory review as an alternative to appeals
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...
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Changes to simplify the dividend tax process for HMRC could cost small businesses in the long run
Small business owners making the most of the tax-free dividend allowance in the UK have already seen an impact on their savings and the cash available to them, due to a significant reduction that saw...
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HMRC Enquiries: meeting up?
A tax return enquiry by HMRC is a possibility for virtually any person who files a return. A common feature of tax return enquiries (especially for business owners) is that HMRC often request a...
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IR35 Consultation
The Government have recently issued a consultation document, seeking views on how best to deal with non-compliance with the IR35 rules in the private sector. Rebecca Cave, contributor to several...
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HMRC expects!
Most practitioners will be aware that HMRC’s conduct and service standards are set out in a charter (‘Your Charter’), which is displayed on the GOV.UK website (...
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