Recent decisions reinforce that HMRC is empowered to request information and investigate taxpayers’ positions without using statutory enquiry or information powers, writes Helen Adams (BDO).
Taxpayers want finality. Uncertainty without an obvious ending point is unwelcome. HMRC is empowered to collect taxes duties and NICs. To do so it needs to challenge taxpayers who it believes failed to declare and pay the correct amount. Whilst legislation provides some obvious mechanisms empowering HMRC to review taxpayers’ positions (e.g. statutory enquiries) HMRC carries out civil investigations and compliance checks too. The taxpayers in R (oao JJ Management LLP & others) v HMRC & another [2019] EWHC 2006 and Hunter v HMRC [2019] UKFTT 312 contested those powers.
This article focuses on situations where tax returns were submitted for income tax capital gains tax or corporation tax purposes. References to ‘sections’ and ‘paragraphs’ are to TMA 1970 and...
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Recent decisions reinforce that HMRC is empowered to request information and investigate taxpayers’ positions without using statutory enquiry or information powers, writes Helen Adams (BDO).
Taxpayers want finality. Uncertainty without an obvious ending point is unwelcome. HMRC is empowered to collect taxes duties and NICs. To do so it needs to challenge taxpayers who it believes failed to declare and pay the correct amount. Whilst legislation provides some obvious mechanisms empowering HMRC to review taxpayers’ positions (e.g. statutory enquiries) HMRC carries out civil investigations and compliance checks too. The taxpayers in R (oao JJ Management LLP & others) v HMRC & another [2019] EWHC 2006 and Hunter v HMRC [2019] UKFTT 312 contested those powers.
This article focuses on situations where tax returns were submitted for income tax capital gains tax or corporation tax purposes. References to ‘sections’ and ‘paragraphs’ are to TMA 1970 and...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
