Careless inaccuracy in a self-assessment return
Jurisdiction to cancel disproportionate penalties
Late notification of an appeal to the tax tribunal
When considering whether to bring an appeal before the tribunals, reputational risk and taxpayer confidentiality are increasingly likely to be at the forefront of taxpayers’ minds. Liesl Fichardt and Robert Sharpe examine how such risks may be mitigated.
Legal professional privilege and engagement letters
Postponement of tax pending closure of enquiry
Reasonable excuse: reliance on accountant
Reasonable excuse for late submission of return
Richard Carson comments on the Upper Tribunal decision in HMRC v Lloyds TSB Equipment Leasing on a targeted anti-avoidance rule.
Exchange of information request