Paul D Utherone
Member Since: 22nd Dec 2009
8th Oct 2019
Many many years ago when I were nobbut a lad and working in HMRC I remember the annual manual assessment processing (way pre computers and bearing in mind I doubt I was earning more than £4k a year) went something along the following lines for non responders:
1) what did we assess last year? £5k.
2) OK did that elicit any sort of response?
3) No? Well they must have been happy with that; so
4) let's see how they feel about £7.5k
23rd Jan 2019
They still seem to be saying that it's only 653 Trust return cases whilst the BBC report (and tweet from Dan Neidle that first alerted me at the weekend) is to do with a Personal return
22nd Jan 2019
I noticed on one It was showing a balancing payment plus POA's, then the HMRC system updated and removed POA's, so I presumed that the system was sorting itself out (the return having been submitted on Christmas Eve) and gave it a couple of days. When nothing changed re the coding I rang ADL who corrected it, but in the meantime a demand had been posted to the client, so I got a slightly concerned "I've had a demand, I thought it was being coded out"
4th Dec 2018
I am sure that I saw an HMRC post that said it had been put back from 2018-19 because of budget issues (presumbaly trying to plan for Brexit). Can't find it now though
25th Jun 2018
...and how out of date generally is the legislation hosted on GOV websites?
25th Jun 2018
Surely her solicitor should have been up to speed with the change of law and advised her accordingly? If they weren't to know then how can you expect an ordinary person to be fully conversant with all the myriad of law changes that take place?
More a reflection of our inadequate legal and tax systems than the person they are trying to hold as "breaking" it...
That was suggested in another of the recent cases where the taxpayer failed in their appeal. The solicitor said that they were only engaged to do the conveyancing and not to give tax advice.
That in so many of these cases there was no liability, either because there was a loss, or any gain was covered by PPR & Letting Relief should surely have some bearing in this type of case. NRCGT returns are not a regular requirement, like annual ITSA returns, and it would not seem unreasonable for the NRCGT return rules to include a need only to submit NRCGT returns as well as ITSA return including the disposal where a chargeable gain arises. HMRC would still have penalties available to it for failure to make, or notify on the ITSA return if so.
11th Aug 2017
Possibly, but considering some questions posed at the end it may achieve its end in part.
5th Jul 2017
It's all here - http://www.sa2000.co.uk/2017-exc-indi.pdf
22nd Jun 2017
The good news with this particular case is that HMRC trotted out:
"16. HMRC say that as a company director one of the appellant’s responsibilities is to register for self-assessment and send a personal self-assessment tax return each year without prompt or reminder from HMRC."
But the Tribunal said:
"23. The Tribunal does not agree with HMRC’s contention that as a company director one of the appellant’s responsibilities is to register for self-assessment and send a personal self-assessment tax return each year without prompt or reminder from HMRC."
There are a number of other cases where in the finding of fact the Tribunal have just regurgitated the HMRC view, possibly because that was not challenged as part of the appeal, which it was here.
21st Jun 2017
...as in this query in AA - https://www.accountingweb.co.uk/any-answers/penalty-for-late-filing-if-n...