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HMRC Stakeholder Digest: 4 August 2022

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HMRC’s latest Stakeholder Digest includes the following highlights:

• Hyrax Resourcing Ltd, a disguised remuneration tax avoidance scheme promoter, has been fined £1 million after HMRC’s successful legal challenge at the First-Tier Tax Tribunal. In its ruling the tribunal described Hyrax’s failing to disclose the scheme as ‘a very serious matter’ and the ‘statutory maximum penalty is appropriate’.
• The Court of Appeal has dismissed an attempt by Ingenious Games LLP to help their partners put off paying tax owed to the public purse.
• Customs Declaration Service: a reminder that the last date for making import declarations using Customs Handling of Import and Export Freight (CHIEF) is 30 September 2022. From 1 October 2022, import declarations will need to be made on the Customs Declaration Service instead.

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