The upper tribunal has dismissed an appeal made by an accounting firm for costs against HMRC after it was fined for “dishonest conduct”.
From 1 April dishonest tax agents are liable to civil sanctions.
Statistics for the number and type of tax avoidance schemes disclosed to HMRC and an explanation of new legislation to deal with a “small minority” of dishonest tax agents are among the highlig
An increasingly powerful HMRC should not be allowed to act as “prosecutor, jury, judge and executioner”, the president of the Chartered Institute of Taxation has warned.
The Finance Bill 2012 will strengthen HMRC’s powers to collect information and punish tax agents found to have acted dishonestly, including the right to impose a £50,000 civil penalty and publish t