In May 2019 the Court of Appeal ruled on HMRC’s handling of a dispute over a self-assessment tax return relating to an avoidance scheme. The ruling included helpful pointers for anyone completing a
tax return. What did the judges say?
Published 26.06.2019
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
The First-tier Tribunal (FTT) recently had to decide if HMRC was right to issue tax assessments and penalties because a taxpayer had provided inadequate information about her income. What practical
advice can be learned from the FTT’s ruling?
Published 03.04.2024
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
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
We’ve heard that the Taxman is fishing for information again. This time it’s about old tax years which by now should have been closed for good. What should you do if he asks questions about your
2003/4 tax return?
Published 09.11.2006
HMRC adopts a “process now, check later” system for self-assessment tax returns. That means it usually processes tax returns assuming they are correct but reserves the right to make enquiries. But
how long does it have to do this?
Published 17.05.2024
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
The deadline for the new requirement to correct (RTC) rule is 30 September 2018, with very tough penalties if you don’t comply. RTC applies to “offshore matters”. What does this mean and should you
be concerned?
Published 09.07.2018
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