Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.
Four recent commentaries examine different aspects of the tax compliance landscape.
From 2019, HMRC will have 12 years to raise assessments on offshore matters, even if the taxpayer has made an innocent error. This will catch years back to 2013/14 where the taxpayer has been careless, or 2015/16 where the taxpayer made a mistake despite taking reasonable care.