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CARELESSNESS


Rebel without a causal link: HMRC’s position on proving carelessness premium
Card image Sophie Rhind
Card image Victoria Braid
Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
9 October 2024
Private client review for January 2022 premium
Card image Edward Reed
Card image Thomas Simpson
Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).
20 January 2022
Another day, another BBC IR35 case: with a sting in the tail
Card image David Whiscombe
In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.
29 September 2019
Ask an expert: Carelessness and the new penalty regime premium
Card image John Hood

John Hood answers a query for a reader whose client is under investigation by HMRC

25 April 2013
EDITOR'S PICKstar
NEWSRSS Read all
Lineker case settled
10 December 2024
CASESRSS Read all
C Hoyle and others v HMRC
11 December 2024
Five key cases of 2024
11 December 2024
R Grint v HMRC
4 December 2024
IN BRIEFRSS Read all
VAT on livestream events
4 December 2024
MOST READ Read all
L v HMRC
4 December 2024
R Grint v HMRC
4 December 2024
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