Member Since: 30th Jun 2017
Likes: 0
Thanks: 0
29th May 2018
Andy Keates examines a string of FTT cases where HMRC failed to produce adequate evidence to convince the tax tribunal that a penalty was...
18th May 2018
What is the penalty for failing to notify HMRC that your family has received child benefit, and hence you have a potential personal...
14th May 2018
Andy Keates examines two more cases where taxpayers overturned late filing penalties on the basis that HMRC was not entitled to bring PAYE...
27th Apr 2018
Around 450,000 unsolicited tax returns are filed every year without HMRC first issuing a paper return, or a notice to file, to the...
16th Apr 2018
Companies must deduct basic rate tax from interest which amounts to ‘annual payments’ where that interest is paid to individuals or...
13th Apr 2018
Andy Keates examines another case in which a judge criticised HMRC for the poor service it provided to a taxpayer. In this case, one who...
12th Apr 2018
Of all the strange cases heard by the tax tribunals, few can be as strange as that of Paul Goodrum ( TC06341 ), who applied to the FTT for...
29th Mar 2018
Andy Keates reviews a case where a judge suggested the HMRC officer didn’t use her best judgment when making tax assessments, and was also...
14th Mar 2018
Andy Keates provides a brief guide to the new regime for interest deductions by large companies and groups, which replace the “world-wide...
16th Feb 2018
The Upper Tribunal (UT) has upheld an FTT decision that HMRC did not satisfy the necessary conditions for making a discovery assessment,...