Hmrc

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

In an interesting First-tier Tribunal case, a judge has found that HMRC’s action in withdrawing gross payment status from a construction company eight years after its offence, when it had been... Read more

As the new year begins, it seems a good time to look ahead to how the tax system might develop in the future. In this article, I will consider HMRC’s 10-year strategy published in July 2020 under the... Read more

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 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