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 …

The First-Tier Tribunal was asked to examine whether a significant change in business was in fact a cessation of one trade and the establishment of another. If so, the taxpayer would be able to claim …

HMRC have announced that they intend to introduce a new powers making it easier for them to prosecute failure to declare untaxed offshore assets. At present, HMRC need to prove that individuals who have undeclared offshore …

The Case Mr A Goodall was late in submitting his tax return for 2010/11 and paying the tax due for that year. HMRC subsequently imposed penalties totalling £249 (£100 for late filing and £149 for …

The High Court case of Mehjoo v Harben Barker attracted a lot of attention both in the media and amongst accountants, regarding specialist tax advice. According to some media reports, the case meant that accountants were required …