A recent tribunal case was heard concerning the benefit in kind rules on beneficial loans to employees (Mrs E Amri v HMRC).  In what may be a more unusual situation, the case concerned an individual …

A number of recent First-tier Tribunal cases have found in favour of taxpayers in circumstances that greatly expand the definition of what constitutes a reasonable excuse compared with HMRC’s internal instructions. It appears that HMRC continue …

A recent case concerned an application for an appeal relating to years that would normally be outside of the appeal window. Background and Facts The taxpayer’s returns for 1997/98 and 1998/99 were amended by HMRC …

The statutory rules that specify the maximum penalties which can be levied by HMRC according to certain types of conduct ranging from negligent behaviour to deliberate and concealed are familiar. However, the rules in force …

The case law surrounding the grounds on which HMRC can raise Discovery assessments continues to develop, and a further case on the matter was recently heard in favour of the taxpayer.  In another recent case …