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Claritax News

Corporation tax – HMRC update Cotax Manual

20 Feb 2023

HMRC have updated their COTAX Manual.

The manual covers all aspects of company taxation including appeals, enquiries, payments and penalties.

There has been a slight amendment to point 22 in the section “Assessing: CTSA assessments: revenue determinations (Action Guide).”

Latest articles (all topics)

  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
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Recent Posts

  • Disputed input VAT recovery – FTT dismisses Appellant’s disclosure application – Easytruck Ltd
  • HMRC statement of account was not an appealable decision – no appeal permitted against interest on late paid tax – appeal struck out – Ghani
  • Appeal struck out following withdrawal of PLNs – no appealable decision – O’Neill
  • VAT – late appeal – administrative error was not a good reason for missed deadline – Bowland Inns and Hotels Ltd
  • Joint and several liability: penalties charged for facilitating avoidance or evasion — HMRC update JAS/FS3

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