Andy Keates
Member Since: 30th Jun 2017
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Tax writer
11th Oct 2019
Court clarifies failure to notify HICBC penalties
In May 2018, I wrote about the first tier tribunal (FTT) case of James Robertson , who was charged a £528 penalty for failing to notify...
Personal tax
4th Oct 2019
FTT: HMRC issued massive tax bill to ‘frighten taxpayer into responding’
HMRC asserted that Cussens ( TC07337 ) had been trading between 2004/05 and 2015/16, buying and reselling used cars under the name “Waltham...
Personal tax
13th Sep 2019
Student cruises to reasonable excuse victory
While in the final year of his degree in 2016, Ryan Solomon ( TC07133 ) worked as an agency-provided teaching assistant. On graduation, he...
Personal tax
6th Sep 2019
Tax must be deducted from investors’ bonuses
Last April, I wrote about a case in which Hargreaves Lansdown Asset Management Ltd (HL) persuaded the first tier tribunal (FTT) that the...
Personal tax
9th Aug 2019
HMRC discovery assessments timed out by tribunal
In another case where HMRC’s internal procedures appear to have failed, a tribunal has ruled that assessments sent out at least three years...
Personal tax
2nd Aug 2019
NIC: Cat Regs beat the Big Bad Wolff
The upper tribunal has decided that an actor must pay secondary class 1 NIC on his earnings although IR35 did not apply. This was a test...
HMRC & policy
10th Jul 2019
HMRC fails to trouser lost tax from Matalan founder
As HMRC raised a tax assessment for John Hargreaves over 30 months after it discovered additional tax was due, the first tier tribunal...
Personal tax
26th Jun 2019
Tribunal takes pity on confused taxpayer
The tax rules for pension contributions are very confusing for taxpayers. And for one tax payer, Gary Hymanson ( TC06815 ), the confusion...
HMRC & policy
6th Jun 2019
Tax evasion case: A fair cop or foul play?
In an intriguing case of a policeman turned private investigator, who was in turn investigated for tax evasion, HMRC came out on top. HMRC...
HMRC & policy
28th May 2019
Tax nightmare: HMRC errors and taxpayer misled
The owner of a chain of beauty salons was advised to wind-up his business to pay overstated tax assessments and received confusing advice...
HMRC & policy