Market leading insight for tax experts
View online issue

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.

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top