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
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
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
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
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 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
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
Following a long investigation our subscriber agreed to adjustments to his tax return. His accountancy and legal fees far outweighed the extra tax he had to pay. But will HMRC accept a tax deduction
for these?
Published 07.01.2019
The Taxman has been issuing tax assessments to husband and wife companies. Why has he done this? And what should you do if you’ve received (or do receive) something similar?
Published 11.05.2007
Following an investigation, HMRC used trumped up figures to issue tax bills worth ten times what they should have been. It then told the business owners it was up to them to prove it wrong. Does HMRC
really have the power to do this?
Published 05.03.2014