BANKRUPTCY

Late payment of Class 2 NICs allowed: In M Gadsden v HMRC [2026] UKFTT 720 (TC) (14 May), the taxpayer (a barrister working almost exclusively in criminal law) had failed to pay Class 2 NICs between the years 1981 and 2014. This had an impact on his...

Follower notices and penalties: R Baker v HMRC [2024] UKFTT 126 (TC) (6 February 2024) is the second case in which the tribunal has allowed appeals against penalties under the follower notice regime arising from the taxpayer participating in a scheme...

HICBC and discovery assessment powers: There is no sign of the flow of high income child benefit charge (HICBC) cases drying up. HMRC presumably hoped that the retrospective legislation to reverse the decision in Wilkes [2020] UKUT 150 (TCC), where...

Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts