Mistake by the taxpayer; appeal allowed
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.
David Pickstone (Stewarts Law) reviews the recent Upper Tribunal decision in Ingenious, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.
HMRC has released a personal policy paper, Making tax easier, outlining how it plans to reduce the administrative burden on taxpayers who currently have to complete an annual self-assessment tax return.
Reduction of a penalty for error
Validity of a notice of a requirement to give security
Hints of things to come, by Sophie Dworetzsky (Withers).
The first HMRC tax manual appeared on gov.uk this week, on VAT and public bodies.
The Public Accounts Committee will hear from senior officials from HMRC on Monday 23 March 2015 at 3:15pm on the subject of HSBC and the recent allegations of tax avoidance and evasion, as they did not have time to question HMRC after HSBC’s appearance before the committee last week.
The Tax Credits (Appeals) Regulations (Northern Ireland) (Amendment) Order, SR 2015/452, came into force on 3 March 2015, define ‘appropriate office’ for the purposes of lodging tax credit appeals in Northern Ireland, and to include the Upper Tribunal among those courts whose decisions panel memb