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Where Taxpayers and Advisers Meet
Tax Articles Filter
Beware: Penalties Could Go UP, Not Down!
19/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin warns that appeals against some penalties from HMRC could have unexpected and unwelcome outcomes. Introduction Penalties can be imposed by HM Revenue ... Continue Reading

Information Notices: ‘Fishing’ Allowed?
06/10/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin highlights a case in which HM Revenue and Customs was not given its own way when requesting information to check a taxpayer’s tax position. Introduction Taxpayers, ... Continue Reading

No Suspicion Needed!
07/08/2020, by Mark McLaughlin CTA (Fellow) ATT TEP, Tax Articles - Tax Investigations & Enquiries

Mark McLaughlin points out that HMRC’s power to request information or documents may be wider than some taxpayers appreciate. Introduction Where a taxpayer ... Continue Reading

The Disappointment of Winning
01/11/2019, by Tony Monger, Tax Articles - Tax Investigations & Enquiries

HMRC's overbearing predilection for treating taxpayer mistakes as deliberate is common knowledge amongst the profession. Tony Monger, Director of Tax Investigations ... Continue Reading

Enquiry Notices - Dates Matter
12/02/2019, by BKL, Tax Articles - Tax Investigations & Enquiries

BKL's David Whiscombe explains why dates of issue and delivery of enquiry notices are important.   HMRC have an unfettered right to enquire into any tax return ... Continue Reading