Sue Walton reviews the lessons HMRC have learned from their alternative dispute resolution pilots, and sets out when mediation can have a useful role to play in the resolution of tax disputes
By Kevin Elliott and Julie Hughff, including a review of HMRC’s detailed guidance supporting the refreshed LSS [expected to be launched on 15 July]. Plus further insight from Jason Collins
HMRC will send out more than 40,000 letters over the next few weeks, inviting people who have failed to register for VAT to make a full disclosure and take advantage of a reduced penalty.
Issue 24 of HMRC’s Agent Update includes guidance on the completion of company tax returns:
HMRC have released their twentieth and final ‘toolkit’, dealing with business profits. The toolkits are designed to help tax agents and their clients reduce errors in completion of tax returns.
More than £25 billion of tax was ‘under consideration’ in HMRC’s Large Business Service (LBS) enquiries at 31 March 2011, but the department emphasised that the estimate did not represent tax owed or unpaid.
Most large business ‘customers’ of HMRC continue to be satisfied with the overall service provided by the department, according to a survey conducted late last year and published last week on HMRC’s website.