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Administration and Appeals: HMRC powers

Administration and Appeals: HMRC powers

HMRC flagged its latest guidance on a range of new powers and penalties taking effect this month. The changes include a penalty for people who fail to register for a tax to declare taxable income or to notify a new activity on which tax is due; a new VAT and excise wrongdoing penalty; a new four-year time limit for claims and assessments for income tax corporation tax capital gains tax PAYE and VAT; extension of the compliance checks legislation and the inaccuracy penalty to more taxes; and provision for HMRC to publish the names of deliberate defaulters.

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