The First-tier Tribunal (FTT) recently ruled on a case brought by taxpayers attempting to put an end to an HMRC enquiry into their tax returns. Complex tax issues were involved but did this allow
HMRC carte blanche to drag out the investigation?
Published 04.04.2023
Out of the blue you’ve received a request from HMRC for more information about your accounts. As the time limit for an enquiry has passed, is HMRC entitled to it or can you refuse?
Published 22.01.2019
You’ve reached an impasse in a dispute with HMRC. A friend suggests you ask HMRC for a formal review to resolve the issue. When are you allowed to ask for a formal review and is it worth bothering
with?
Published 28.01.2021
A full “books and records” enquiry is time consuming at the very least. Ultimately, you’ll want the Taxman to close the enquiry so that you can move on. What can you do to make an appeal for closure
more successful?
Published 07.06.2007
Our subscriber received a letter from HMRC about one of her former employees. It wants to know about his working hours, holiday dates and other absences. Is it OK for her to divulge this information
to HMRC?
Published 28.06.2022
The First-tier Tribunal had to rule on whether HMRC had the right to impose its estimates for tax deductible expenses in place of those claimed by the taxpayer. The decision turned on the quality of
record keeping. What was the outcome?
Published 07.07.2016
There have been reports in the press that the Taxman will use his new powers to make unannounced visits to people’s homes for the purpose of “making enquiries”. Is this true, and if so, how should
you respond?
Published 08.05.2009
The Taxman has recently changed his approach to what he calls compliance visits. If he sends you a letter telling you he wants to come, what’s the best way to handle the visiting inspector?
Published 17.01.2008
HMRC has started an enquiry into your 2016/17 personal tax return. The inspector is now asking for information for an earlier year to help them check 2016/17. Are they allowed to do this?
Published 16.03.2018
One way the Taxman handles enquiries is to try and reconstruct how well your business should have done. A pointless exercise you may think. However, when he presents these calculations during an
enquiry, what should you do?
Published 26.04.2007