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The FTT decides that assessments are time-barred.
HMRC's strike out application granted.
VAT penalties:Aizio Associates Ltd and others v HMRC [2023] UKFTT 576 (TC) (29 June 2023) is in many ways a straightforward case about penalties for incorrect VAT returns. It does have one point of interest, however. Could HMRC charge a penalty where...
Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.
Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision and its ramifications for taxpayers and HMRC.

Graham Elliott reflects on HMRC’s consultation on electronic filing of VAT returns