In the First-Tier Tribunal case of K Moorthy (TC3952) the judge noted that the taxpayer ended up in a worse position regarding his compensation for loss loss of office following the decision than if he …

The question of what constitutes a discovery remains an area of ambiguity, although recent cases tended to have sided with HMRC’s view that virtually anything can be considered a discovery. A further recent case was …

Tax unattended to is a recipe for disaster.  Peter Figg vs Commissioners for HMRC presents a sorry tale of taxpayer woe! Mr Figg was promised a new job with a tax free removal package offered …

The saga of HM Revenue and Customs seeking penalties at the slightest provocation continues, as a recent case on reasonable excuse demonstrates. In Spink [2014] a taxpayer: Received advice from the Department of Work and …

A recent tribunal case (F Berrier v HMRC – TC03584) involved the use of a relatively little known aspect of the legislation, namely that HMRC have the power to reduce penalties, “if they think it right …