HMRC Fail in Toothless Attack
Readers of our blogs will know we are always interested in cases analysing the extent of HMRC powers and how they should be used. The recent case of Raymond Tooth and the Commissioners for Her …
The Importance of Advanced Planning – VAT Registration
A recent case at the First-Tier Tribunal, DJ Butler v HMRC, highlighted again the benefits of taking professional advice in good time. The taxpayer operated as a sole-trader working as a decorator, project manager and …
Bayliss – HMRC Seek Extra Penalties From Failed Avoidance Scheme
Another week and another case involving a failed tax avoidance scheme. This time, perhaps more worryingly, HMRC were arguing that the return was submitted fraudulently or negligently by the taxpayer and therefore sought the extra …
Employers Beware! – PAYE Penalties
Typically, PAYE has been described as an ‘approximate’ method of collecting tax due, which remained the ultimate liability of the employee. Recent judgements, including the case of Paringdon Sports Club, suggest more of the risk …
Law, Interpretation and Common Sense
Here is a conundrum. A long, long time ago … in a galaxy far, far away (a.k.a. York, England 1981) I was a newly created Inspector of Taxes. I was taught that the tax rules …