HMRC has published the summary of responses to its consultation on a proposal to enable HMRC to refer matters to the tribunal, with a view to achieving early resolution of one or more aspects of an enquiry into a tax return. See www.bit.ly/1FHMXep.
The HMRC adjudicator, Judy Clements OBE, has published its annual report. During 2014/15 1,044 new complaints were received, compared with the 1,087 received in 2013/14.
Latest HMRC guidance includes:
Was an inaccuracy careless?
Suspended penalties
Was a failure to deduct under PAYE careless?
Commission president Jean Claude Juncker told MEPs last week at a joint meeting of the committees for tax rulings and for economic and monetary affairs that the current system of corporate tax rules is ‘unfit for purpose and unjust.
23% of all tax investigations launched by HMRC’s local offices are still unresolved more than 12 months later, according to city law firm RPC.
RPC, the City law firm, says that HMRC is increasingly using ‘nudge’ letters to circumvent the normal dispute resolution process and put pressure on individuals currently engaged in a dispute with the taxman.