A client has received a VAT assessment for underpaid VAT going back four years. It is described as a “best judgment” assessment but how can you challenge HMRC if you think it’s wrong?
Published 31.05.2022
A taxpayer recently found that acting unreasonably towards HMRC or the First-tier Tribunal can prove costly. What cautionary lesson can you pass on to clients who want to go to tribunal without
representation?
Published 21.05.2020
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
How and when your clients pay their tax is out of your control - despite your warnings about penalties and interest some will still pay late for various reasons. However, the penalties are often just
a starting point. How do you best advise clients facing recovery?
Published 23.09.2016
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
When dealing with appeals to HMRC, it can often feel like you are in an endless exchange with the officer in question. How does a recent Tribunal case serve as a reminder that it is often worth
taking things further?
Published 24.01.2018
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
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
Making an appeal to the tax tribunal can be a complicated process, but a string of recent decisions appear to show that you will need to be more careful than ever in respect of time limits. What’s
changed and how can you avoid problems?
Published 02.01.2019