penalties

Taxpayers who are appealing against daily penalties for late tax returns face delay and uncertainty after HMRC appealed against a recent tribunal ruling.

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Just clearing up the debris of a client who went off the radar in 2007 and now needs to put his tax life back on the rails.

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John Flood highlights the recent penalty co-decision of

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HMRC has provided some clarification over RTI pilot penalties and late returns after a number of AccountingWEB members set alarm bells ringing last week.

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FA 2007, Sch 24, para 11 provides that HMRC may reduce a penalty in the event of special circumstances.

The recent Testa tribunal decision provides a useful argument to secure a penalty suspension. John Flood explains why accountants should be thanking Mr Testa.

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From 1 April dishonest tax agents are liable to civil sanctions.

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Professional tax bodies are disappointed with the government’s determination to levy in-year penalties

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An upper tier tax tribunal has overturned a lower tribunal decision in which the original judge criticised HMRC for using the PAYE penalty system as “cash generating scheme”.

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