Whether HMRC may amend its statement of case
Late notification of appeal to tribunal: TMA 1970 s 49H
Vinny McCullagh's VAT focus looks at the possibility of a sale of shares qualifying for TOGC treatment
Delay by HMRC in processing application for deregistration
Notice requiring production of bank statements
Validity of discovery assessment
According to law firm Pinsent Masons, HMRC ‘admits that it loses 60% of the VAT penalty cases appealed by businesses’ and that ‘HMRC dealt with 30,345 appeals from businesses over VAT penalty notices issued during the 2011/12 tax year [with] HMRC’s penalties [being] cancelled in 18,317 of these c
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