Where I have submitted to HMRC, on behalf of a client who may be self-employed, or a sole trader, partnerships, property rentals, a company, etc. on the following:
- Failure to notify appeals
- Late filing penalty appeals
- Late payment penalty appeals
- Inaccuracy penalty appeals
- Property rental tax enquiry cases
- Withdrawal of a tax return
- Special relief claims
Can the client claim the cost of my fees in his accounts & tax returns in the following tax year where:
- I successfully got HMRC to cancel all of the penalties?
- Partially successful in cancelling some of the penalties?
- If the client cannot claim the cost of my fees in his accounts and tax returns, why is this the case?
- Can you please point me to HMRC Business Income Manual/legislation with example cases that addresses these matters?
Your help in these matters discussed above would be duly appreciated