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APPEALS


Notice requiring production of bank statements

Validity of discovery assessment

According to law firm Pinsent Masons, HMRC ‘admits that it loses 60% of the VAT penalty cases appealed by businesses’ and that ‘HMRC dealt with 30,345 appeals from businesses over VAT penalty notices issued during the 2011/12 tax year [with] HMRC’s penalties [being] cancelled in 18,317 of these c

HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.

Error or mistake relief: salesman claiming to have been employee

Negotiated settlement: further investigation by HMRC

Partnership applying for information to be omitted for judgment

Assessment on pension scheme administrator

HMRC won before the First-tier Tribunal in J Myers v HMRC (and related appeals) (TC02703 – 17 May), a case involving a ‘highly complex’ tax avoidance scheme in

VAT: penalty mitigated by 20%

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