Your client provides the services of themselves, or other individuals, via a limited company. You have some reservations about the arrangement and believe the managed service company rules (MSC)
might apply. What are these, and how can the risk be mitigated?
Published 15.11.2022
HMRC has wide-ranging powers that can require your clients to provide it with information about their tax arrangements. But what about non-resident clients? Can HMRC get to them too?
Published 29.11.2017
Following a compliance visit, your client might receive an assessment based on the officer’s “best judgement”. But is it always valid in practice and how can it be challenged if you think the officer
has assessed the wrong amount of VAT?
Published 26.03.2018
One of your clients has been struggling with cash flow and has had issues paying their PAYE liabilities on time. Reeling from the effects of the coronavirus outbreak, HMRC is now demanding a security
payment. What does this mean for your client?
Published 25.06.2020
Clients with a requirement to correct in relation to offshore avoidance are running out of time to do so. When is the deadline, and what do you need to do?
Published 27.08.2018
Despite your regular prompting and requests for information, one of your clients has not provided any information whatsoever relating to their return. You are considering submitting a blank return to
avoid a late filing penalty - is this advisable?
Published 26.09.2017
A recent Tribunal case held that a penalty relating to an information notice issued by HMRC was unlawful after it tried to refresh the time limit for raising it. Why did the decision go the
taxpayer’s way, and what should you look out for with your own clients?
Published 21.01.2021
Where your clients have made errors, HMRC will sometimes contend that they were deliberate. How might a recent tribunal case help you save them money?
Published 23.03.2017
The Summer Budget confirmed that HMRC is to be allowed to dip into your clients’ bank accounts to recover tax debts. However, there were some changes from the initial proposals. What do you need to
know?
Published 28.09.2015