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Where Taxpayers and Advisers Meet

Search found 48 matches

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by Milbo
Thu Feb 06, 2020 10:26 am
Forum: Tax Investigations and Enquiries
Topic: S9A enquiry with no request for information
Replies: 4
Views: 919

Re: S9A enquiry with no request for information

Thanks again Wamstax, a good point.
by Milbo
Wed Feb 05, 2020 4:00 pm
Forum: Tax Investigations and Enquiries
Topic: S9A enquiry with no request for information
Replies: 4
Views: 919

Re: S9A enquiry with no request for information

Hello Wamstax, There are no ongoing enquiries into earlier years or any of the companies the individual is connected with. My thought is that HMRC may be considering opening an enquiry into one of the companies but haven't gathered all they information they require as yet. Those companies have a May...
by Milbo
Wed Feb 05, 2020 11:49 am
Forum: Tax Investigations and Enquiries
Topic: S9A enquiry with no request for information
Replies: 4
Views: 919

S9A enquiry with no request for information

Towards the end of January, HMRC issued a S9A letter opening an enquiry into an individual's 2018 SATR which is clearly aimed at ensuring that the enquiry window wasn't firmly slammed shut. Whilst I understand that the only condition that an officer of the Board must satisfy before commencing an enq...
by Milbo
Mon Jan 14, 2019 10:18 am
Forum: Tax Investigations and Enquiries
Topic: S9A SATR enquiry & DLA request
Replies: 8
Views: 18224

Re: S9A SATR enquiry & DLA request

I have just received the same DLA request for each of a client's companies (there are two) under the heading 'Directorships' and wondered what was the outcome of any challenges to the requests.

Many thanks,
by Milbo
Fri Jun 22, 2018 1:27 pm
Forum: Capital Gains Tax, CGT
Topic: Social Club - Members distribution
Replies: 1
Views: 668

Social Club - Members distribution

Your assistance would be appreciated if possible. I have an unincorporated, members only, social club (not CASC) which is set to close following the aceptance of an offer to buy the land and premises. The social club is a mutual trading organisation to which the members pay an annual subscription. T...
by Milbo
Tue Feb 13, 2018 12:08 pm
Forum: Tax Investigations and Enquiries
Topic: Another S9A fishing exercise with a twisted hook
Replies: 1
Views: 1905

Another S9A fishing exercise with a twisted hook

Hi all, Another S9A enquiry but this time, whilst correctly addressed to Mr T, the schedule of information and documents request was addressed to Mr N with a different case reference. I'm presuming that HMRC will hide behnd SALF403 which states "the only condition that the officer of the Board must ...
by Milbo
Tue Feb 06, 2018 11:08 am
Forum: Tax Investigations and Enquiries
Topic: S9A SATR enquiry & DLA request
Replies: 8
Views: 18224

Re: S9A SATR enquiry & DLA request

I can confirm that the letter was from a local office.

Having received another couple of new enquiries over the past month, it appears that there has been a definite change in the HMRC initial information requests.
by Milbo
Fri Jan 19, 2018 2:44 pm
Forum: Tax Investigations and Enquiries
Topic: S9A SATR enquiry & DLA request
Replies: 8
Views: 18224

Re: S9A SATR enquiry & DLA request

The CT enquiry window is still open. The contents of the letter do give the impression that it is more than a fishing exercise and we will meet with the client before responding to HMRC. I do however feel that this is another case where HMRC are pushing the boundaries which they shouldn't be allowed...
by Milbo
Fri Jan 19, 2018 12:31 pm
Forum: Tax Investigations and Enquiries
Topic: S9A SATR enquiry & DLA request
Replies: 8
Views: 18224

S9A SATR enquiry & DLA request

I have received a S9A enquiry into a personal tax return where HMRC have made a request under the heading of Directorships for information which wouldn't be declared on the SATR such as: - a chronological analysis of all director loan accounts, whether in credit or debit; - details of all the activi...
by Milbo
Mon Jul 31, 2017 8:59 am
Forum: Business Tax
Topic: Trade commencement
Replies: 5
Views: 2289

Re: Trade commencement

Thank you all for your replies.

The contended trade commencement dates fell within different accounting periods and impacted on the capital allowances and subsequent loss relief claims as correctly identified by LozaACCS.

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