PLN Analysis
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties or Personal Liability Notices The Judgement, below, relates to a successful Tribunal appeal regarding a Deliberate Penalty. [...]
HMRC Time to Pay Arrangements
Getting HMRC to agree to time to pay arrangements for tax debts, or trying to negotiate a smaller amount of tax to pay over [...]
Zero-rated VAT on Digital Services HMRC
This an area where was have provide written advice on for several companies. Many people believe that the Chancellors’ Budget in the autumn of [...]
Restoration of Seized Goods
This article is designed to briefly explain the rules when the Border Agency or HMRC seize goods from you and where that seizure was [...]
General Disclosures of Fraud
In addition to our article on COP9 Disclosures where the taxpayer and HMRC sign an agreement that prevents prosecution in return for you declaring [...]
COP9 Procedure
COP9 disclosures are there for those who have committed fraud and want to reach agreement with HMRC that they will ‘confess all’ in return [...]
Can you Appeal a Tax Tribunal Decision/Judgement?
The First-Tier Tax Tribunal judgements are very difficult to appeal and you cannot appeal simply because you disagree with them. The Judge will have [...]
What to expect at a Tax Tribunal Hearing?
This article is simply to put peoples’ mind at rest when attending a hearing without representation. The Tribunal hearing rooms are generally small, new [...]
Cross-Examination of Witnesses
If you give evidence at a hearing, your evidence is taken as true (in most cases) if HMRC do not challenge you. Therefore, HMRC [...]
Striking Out an Appeal
It’s worth dealing with this subject, albeit briefly. If the appeal falls under the Standard or Complex category, you will be issued with deadlines [...]
