What are statutory records?
Actions have consequences: for HMRC as much as for taxpayers, writes BKL Tax
HMRC’s ability to enter into binding agreements
Mistake by the taxpayer; appeal allowed
Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.
David Pickstone (Stewarts Law) reviews the recent Upper Tribunal decision in Ingenious, which considered whether HMRC could make allegations of dishonesty at a late stage in proceedings without having pleaded them in its statement of case.
HMRC has released a personal policy paper, Making tax easier, outlining how it plans to reduce the administrative burden on taxpayers who currently have to complete an annual self-assessment tax return.
Reduction of a penalty for error
Validity of a notice of a requirement to give security
Hints of things to come, by Sophie Dworetzsky (Withers).