A recent case at the Upper Tribunal considered this question with regard to late payment penalties charged on self-assessment tax returns (B Edwards v CRC, Upper Tribunal (Tax and Chancery Chamber). The taxpayer incurred penalties in …
Recent Tax Cases reinforce the message : Get Advice : Get It Right : Document It. The case of D. George shows the common promise of “you will be looked after on a third party …
Of course, all first year law students will bellow ‘No’ to what has long been thought a standard legal principle. However, in today’s complex, highly regulated society a strand of case law is emerging which …
Like any large organisation, HMRC sometimes acts in a way that can make individuals, who may be challenged by this monolith feel intimidated. Fortunately, there are general rights of appeal. Recent cases have shown that …
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 …