This month, we consider a number of recent FTT decisions (L, and various third party applications relating to Osmond and Allen) which examine the concept of open justice and the circumstances in which this principle can be overridden. A new Finance Act, which was rushed through before Parliament was prorogued, contains several measures of interest to private clients. A recent trio of cases – Kalay, Bezant and Hitchins – highlights the importance of complying with prescribed time limits, and the dangers to the taxpayer and HMRC in delaying action. Williams reminds us of the circumstances in which HMRC may look back 20 years, despite the taxpayer’s behaviour being classed as careless rather than deliberate. Finally, recent reports have raised concerns about HMRC’s level of customer service.
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This month, we consider a number of recent FTT decisions (L, and various third party applications relating to Osmond and Allen) which examine the concept of open justice and the circumstances in which this principle can be overridden. A new Finance Act, which was rushed through before Parliament was prorogued, contains several measures of interest to private clients. A recent trio of cases – Kalay, Bezant and Hitchins – highlights the importance of complying with prescribed time limits, and the dangers to the taxpayer and HMRC in delaying action. Williams reminds us of the circumstances in which HMRC may look back 20 years, despite the taxpayer’s behaviour being classed as careless rather than deliberate. Finally, recent reports have raised concerns about HMRC’s level of customer service.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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