HMRC is unable to answer FOI request on the Lagarde list, writes John Barnett (Burges Salmon).
It has been ten years since the merger of the Inland Revenue and Customs and Excise. A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).
Jurisdiction of the UT to hear appeals against information notices
If the new government wants to raise tax receipts without raising rates, could changes to payment due dates provide the answer? Andrew Hubbard (Baker Tilly) explains.
HMRC is right to assert that the ‘no possibilities’ test should be applied immediately after the base loss period for losses from 1 April 2006, but wrong to apply it to periods before that date, writes Peter Cussons (PwC).
The CIOT, ATT and LITRG have all welcomed a comprehensive HMRC review on tax penalties. They have each submitted responses to HMRC penalties: a discussion document published on 2 February 2015, which called for comments by 11 May.
The Scottish Tax Tribunals (Time Limits and Rules of Procedure) Regulations, SSI 2015/184, come into force on 1 June 2015.
According to Baker Tilly, more than 6,000 tax defaulters were referred to a special HMRC monitoring unit in 2014/15 – a 30% increase on the year before – in a sign that HMRC is getting much tougher on those who deliberately seek to default on their tax liabilities.
Reasonable excuse: agent’s late registration
Reasonable excuse: IT issues