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All News LTS Miscellaneous Legislation Review IR35 HMRC & INVESTIGATIONS Penalties Information Powers

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All News LTS Miscellaneous Legislation Review IR35 HMRC & INVESTIGATIONS Penalties Information Powers
Autumn Statement 2023 and Tax investigations
10th January 2024
By Mala Kapacee

Autumn Statement 2023 and Tax investigations

This article was first published in Taxation Magazine on 3 January 2024. At first glance, there was little in the Autumn Statement that directly affects Tax Investigations and…
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Can you rely on your tax adviser?
3rd July 2022
By Mala Kapacee

Can you rely on your tax adviser?

This article was originally published in the June/July 2022 issue of HMRC Enquiries, Investigations and Powers magazine and is one of their featured articles. Reliance on an accountant…
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More Penalties - deliberately withholding information
16th December 2021

More Penalties - deliberately withholding information

Following my previous article (penalties for late returns, Sch 24, Finance Act 2021), I now look at the next set of penalties in Finance Act 2021. Schedule 25,…
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The new late filing penalty
3rd December 2021

The new late filing penalty

The new penalty regime replaces instant late filing penalties and aligns the VAT and income tax penalty regimes. The legislation allows HMRC to issue penalty points if returns…
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Overpayment relief – late claims
26th July 2021
By Mala Kapacee

Overpayment relief – late claims

Overpayment relief is a claim to be made if a taxpayer realises they have overpaid their tax. The time limit for claiming overpayment relief is four years from…
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Penalties: Legislation vs HMRC policy
28th June 2021
By Mala Kapacee

Penalties: Legislation vs HMRC policy

You will probably be aware that penalties for an inaccurate return vary depending on the “behaviour” that led to the tax loss. The “behaviour” is split into three…
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Financial Information Notices
30th March 2021
By Mala Kapacee

Financial Information Notices

Financial Information Notices are essentially an extension to HMRC’s information powers. They allow the department to request information about a taxpayer directly from a bank. In this article…
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Webinar takeaways - the Corporate Criminal Offence
11th March 2021
By Mala Kapacee

Webinar takeaways - the Corporate Criminal Offence

..for the failure to prevent facilitation of tax evasion. In March 2021, Rachel Cook, Senior Associate at Peters & Peters Solicitors LLP provided an update on the Corporate…
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Tax and Insolvency
29th June 2020

Tax and Insolvency

For some time, HMRC have been lobbying to become preferred creditors on liquidation of a company. Under current rules, secured creditors are paid first and all unsecured creditors…
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What to do when HMRC knocks...
30th March 2020
By Mala Kapacee

What to do when HMRC knocks...

What to do when HMRC knocks…figuratively speaking of course. Now we are all effectively on lockdown, they shouldn’t be coming near you in person for a while (and…
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Deliberate Behaviour
4th March 2020
By Mala Kapacee

Deliberate Behaviour

Where there is a tax dispute between a UK taxpayer and HM Revenue & Customs (HMRC), the concept of “behaviour” plays a part in determining the seriousness of…
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IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020
29th January 2020
By Mala Kapacee

IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020

IR35 legislation is an anti-avoidance initiative to prevent employees from working as contractors to save National Insurance. The anti-tax avoidance amendments, which enter into force on April 6…
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