HMRC have updated their Debt Management and Banking Manual. The section “Debt and return pursuit: Self Assessment: revenue determinations: introduction”...
The First-tier Tribunal has dismissed an appeal against determinations to recover outstanding tax from a non-compliant contractor under the Construction...
September 2023
Income tax – employees charging electric cars at home – HMRC update guidance
September 2023
Tax simplification – ICAEW reports progress
September 2023
Income tax self assessment – online help – new HMRC guidance
September 2023
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
September 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
September 2023
Certificates of tax deposit – £89 million still held
September 2023
Longer waits on the agent dedicated line
September 2023
Agent Update – issue 112
September 2023
Taxpayers and agents express deep dissatisfaction with HMRC service levels, says CIOT
September 2023
What to do if your tax agent business is changing
September 2023
PAYE and NIC – salaried members – appeal and cross-appeal dismissed by UT – fact v law – Bluecrest
September 2023
HICBC – liability to charge and to penalties – discovery assessment – reasonable excuse – Chattaway
September 2023
HICBC – discovery assessments – penalties – criminality – Sharp
September 2023
Procedure – information notice and penalty notice – late appeals – Contractors Support Ltd
September 2023
HMRC use of QR codes
September 2023
DOTAS – allocation of SRN – permission for late appeal granted – Hive Umbrella Ltd
September 2023
DOTAS – appeal against allocation of SRN – applications against alleged deficiencies in HMRC’s statement of case – Alpha Republic Ltd
September 2023
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
September 2023
HMRC Code of Governance for Resolving Tax Disputes
September 2023
Money laundering – HMRC update supervised business register
September 2023
The Finance Act 2009, Sections 101 and 102 (Economic Crime (Anti-Money Laundering) Levy) (Appointed Day) Order 2023
September 2023
VAT and CT – penalties and PLNs – understatement of profit was deliberate but ignorance of s. 455 liabilities meant their non-disclosure could not be deliberate – PLNs reduced – Gopaul
September 2023
Self assessment – payments on account – HMRC update Debt Management and Banking Manual
September 2023
HICBC – ignorance of rules arising from lack of financial communication between husband and wife was reasonable excuse – no liability for late notification penalties – Shahid
September 2023
Income tax – complaints to HMRC did not constitute an appeal – proceedings struck out – Rotaru
September 2023
Income tax – penalty notice – failed tax avoidance scheme – taxpayer had not acted fraudulently but had been negligent – penalty reduced
September 2023
Income tax – errors in PAYE returns relating to failed avoidance scheme were careless and inaccurate – Delphi Derivatives Ltd
September 2023
HMRC performance – July report published
September 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
September 2023
HICBC – discovery assessments valid – tax due – ignorance of rules was reasonable excuse – FTT accepted nudge letters had not been received – no liability for late notification penalties – Dunckley
September 2023
CT and VAT penalties – personal liability notices – appeal not validly stuck out and remained ongoing – Tsang
September 2023
Income tax – late appeal against closure notice not accepted – appeal would have failed in any event – FTT recommend HMRC use discretion in taxpayer’s favour – Duncan
September 2023
Application for costs – costs awarded on standard basis but claimant’s summary assessment neither appropriate nor possible – detailed assessment required – Gigabiz Ltd and Anor
September 2023
Autumn Statement 2023 date announced
September 2023
CIS – determinations to recover unpaid tax – potential double taxation – no right of appeal – no FTT authority for judicial review – Gallagher’s Windows, Doors & Conservatories Ltd
September 2023
Income tax – errors in PAYE returns not caused by carelessness – determinations out of time – no penalties – Magic Carpets (Commercial) Ltd
September 2023
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
September 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
September 2023
Creative industries tax reliefs – HMRC publish statistics
September 2023
HMRC Stakeholder Digest – 31 August 2023
September 2023
Economic crime levy – HMRC publish new guidance
September 2023
HMRC update money laundering supervision guidance
September 2023
Tax avoidance schemes: accelerated payments – HMRC update transparency data
August 2023
The Financial Services and Markets Act 2023 (Commencement No. 3) (Amendment) Regulations 2023
August 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
August 2023
The Financial Services and Markets Act 2023 (Commencement No. 2 and Transitional Provisions) Regulations 2023
August 2023
Who needs to register for money laundering supervision
August 2023
General tax annuals 2023-24 – complete set now available
August 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
August 2023
Agent Update – issue 111