In May 2021 you received a letter from HMRC querying one of the figures on your 2018/19 tax return. You understood the deadline for such enquiries was 31 January 2021. Do you have to
answer the questions?
Published 20.05.2021
Our subscriber recently received a letter from HMRC saying that it’s started an enquiry into his 2018/19 tax return. A friend has told him that HMRC has missed the deadline for making enquiries. How
should he respond to HMRC?
Published 06.10.2020
The First-tier Tribunal recently ruled on a long running battle over the validity of tax assessments. A key issue was whether the taxpayer’s tardiness gave HMRC the right to extend the time limits
for issuing them. What was the outcome?
Published 31.05.2022
A Tribunal recently ruled on a dispute between HMRC and a taxpayer over the losses shown in his accounts. What are the useful lessons any business can learn from the outcome?
Published 15.05.2018
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
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
A First-tier Tribunal recently considered whether HMRC was entitled to issue an assessment after the normal time limit had passed. The accountant’s actions were key to the outcome. Why, and how might
this affect your choice of tax advisor?
Published 08.03.2022
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
The tax return filing deadline is now in sight and a recent case concerning errors on forms serves as a timely warning about the Taxman’s powers. What’s the story?
Published 10.12.2009
There are strict time limits which prevent HMRC starting enquiries into your tax returns. However, the law gives it another bite of the cherry through the “discovery rules”. How can you defend
yourself against these?
Published 18.04.2018