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Showing 1-5 of 5 results

1. HMRC’s heavy-handed approach in EBT case pays off

   Business tax

   ... route for seeking redress against an unreasonable exercise of HMRC’s discretion lies via judicial review, no ... take priority. Taxpayers who wish to challenge HMRC’s exercise of its powers should not attempt to do so via the ...

   20th May 2022 | Article

2. Director forced to pay his company’s tax debt

   Business tax

   ... (plus interest) in unpaid PAYE. HMRC decided to exercise its right to allocate this debt to Eames via a ... was passed to him. Series offender Part of the decision to exercise s121C was due to Eames’ business history. Prior to ...

   10th May 2022 | Article

3. Deloitte fined £2m over Mitie audit failures

   Financial reporting

   ... up Deloitte over its failure to challenge management and exercise sufficient professional scepticism over the ...

   21st Apr 2022 | Article

4. Five ways you can get ahead of the Making Tax Digital transformation

   Tech pulse

   ... transformation has the potential to be a costly ongoing exercise, but it doesn’t need to be. At the start of the ...

   25th Apr 2022 | Industry insights

5. Caution urged on data protection breach claims

   Financial reporting

   ... “Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates ... liabilities or expenses are not understated. However, the exercise of prudence does not allow the deliberate ...

   5th Apr 2022 | Article