PENALTY

ADR exit agreement was binding and enforceable.

Appeal against HICBC penalty allowed: R Kajla v HMRC [2024] UKFTT 193 (TC) (7 March 2024) is another in what seems to be an endless procession of appeals against the high-income child benefit charge and the associated penalties. One point of interest...

HMRC met burden of proof in making discovery assessments.

Michael Conlon QC (Temple Tax Chambers) writes that a ruling of the Supreme Court may cause HMRC to re-examine whether excess parking charges are within the scope of VAT.

The penalty for late self-assessment filing needs rethinking. HMRC's recent discussion document looks promising, writes Paul Aplin.

Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)