HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.
Error or mistake relief: salesman claiming to have been employee
Negotiated settlement: further investigation by HMRC
Partnership applying for information to be omitted for judgment
Assessment on pension scheme administrator
HMRC won before the First-tier Tribunal in J Myers v HMRC (and related appeals) (TC02703 – 17 May), a case involving a ‘highly complex’ tax avoidance scheme in
VAT: penalty mitigated by 20%
Penalty reduced to 15% of tax
Overseas tax: whether enforceable in UK
James Bullock looks at the activist group's failed attempt to challenge HMRC