Penalties: effect of agreement under Civil Procedure Rules
Tristan Thornton argues that HMRC's powers to detain goods, 'currently being used to raid warehouses all over the country', are open to challenge
A new online learning module is intended to raise awareness of HMRC’s power (contained in FA 2009 s 94) to publish the names and other details of people who are penalised for deliberately evading more than £25,000 of tax and who do not fully cooperate with a tax investigation.
The ‘vast majority’ of large business ‘customers’ surveyed last autumn rated the overall service provided by HMRC as very good or fairly good, according to research conducted by TNS-BMRB, part of BMRB Limited.
The National Minimum Wage Regulations 1999 (Amendment) Regulations, SI 2010/1901, increase the hourly rates with effect from 1 October 2010.
HMRC is to launch six additional toolkits in the next two months, setting out how agents can reduce the likelihood of mistakes occurring in the preparation of clients’ tax returns.
Richard Clarke and Jessica McLellan explain why any taxpayer with current cross-border activities should be aware of the new penalty regime for offshore funds
A new partnership with debt collection agencies will ensure that taxpayers who ‘simply refuse to pay’ will be pursued, said Nick Lodge, HMRC Director of Debt Management and Banking.
The draft Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 amend SI 2007/3104, which increased from £600 to £5,000 per day the maximum penalties for failure to comply with certain disclosure obligations where the tribunal has made a disclosure order, to prescribe similar increased max
Andrew Goodall reports on the main concerns around the potential introduction of a GAAR