Recovery of tax wrongly refunded by way of discovery assessment
40% penalty upheld in the absence of a reasonable excuse
Application for a closure notice
Alternative dispute resolution processes to manage tax disputes have been used by HMRC as ‘business as usual’ for over a year. Peter Nias (Pump Court Tax Chambers) reports
George Bull (Baker Tilly) considers what to expect in the Autumn Statement – the final one before next year’s general election.
Following consultation, the government has revised its proposals for recovery of tax debts direct from taxpayers’ bank accounts, offering safeguards which include a guaranteed face to face visit for every debtor being consid
The National Audit Office (NAO) has published a report finding that many tax reliefs, cost more than expected and are used in ways either not intended by Parliament, or without bringing about the intended behaviour change.
Evidence of dishonest conduct
Recent media reports about the London mayor’s tax affairs shine a light on the taxation of US citizens living abroad. David Treitel (American Tax Returns Ltd) explains.
Peter Halford (PwC Legal) reviews the decision in Trigg v HMRC, where the FTT held that euro redenomination clauses did not deprive bonds of QCB status.