We were recently successful in challenging HMRC penalties for late filing in relation to annual Employment Related Securities (ERS) reporting. In the case in question, a company had submitted an online ERS return the previous …
The scope of HMRC’s powers in relation to raising discovery assessments outside of the normal enquiry window has been a contentious issue in recent years and a number of cases seem to have eroded the …
In a recent First-Tier Tax Tribunal case, a non-resident’s appeal for reasonable excuse in relation to late filing penalties was denied, however, interestingly the Tribunal still decided to waive the penalties. The appellant in A …
A recent VAT case heard by the First-Tier Tribunal (Gekko & Company Ltd v HMRC (TC06029)) highlighted worrying aspects of HMRC’s handling of the case and even awarded costs against HMRC. The Tribunal clearly felt …
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Disclosure HMRC HMRC Investigations Capital Gains Tax Income tax Eaves and Co Inheritance Tax Contractual Disclosure FacilityWe have written previously on this blog about various HMRC offshore disclosure facilities designed to encourage taxpayers to come forward and declare any unreported foreign income or gains. HMRC continue to acquire new powers in …