HMRC-POWERS

Bryn Reynolds (Pinsent Masons) examines the recent Jeffries case which illustrates the potential taxpayer pitfalls surrounding protective assessments.

Revocation of pension protection certificate.

Rebekka Sandwell and Colin Askew (Eversheds Sutherland) consider the use of ‘conditional contracts’ in order to benefit from pre-Budget CGT rates.

HMRC must reconsider discretion not to apply PAYE obligations.

CA holds that discretionary payments to LLP members were taxable as miscellaneous income.

FTT dismisses taxpayer’s public law arguments against CIS determinations.

Procedure for assessing penalties:I Majid v HMRC [2024] UKFTT 491 (TC) (25 May) is what might be seen as a routine appeal against a penalty determination, but there is one point of general interest. An officer of HMRC had spoken to the...

The limited circumstances in which HMRC can cancel a VAT registration number.