Serving Evidence/Documents Late
It is very common for the taxpayer to believe that they can attend a hearing and produce documents that assist their case on the [...]
The Normal Tribunal Appeal Process
There are 3 types of appeal - Basic, Standard and Complex. Basic Appeal A Basic appeal is normally listed for a hearing without either [...]
HMRC Activity During Coronavirus Outbreak
It should be known that many decisions and responses from HMRC will be very slow during these difficult times. HMRC Officers, like everyone else, [...]
Appeal the Tax Assessment, not just the Deliberate Penalties.
We previously wrote a short article about Deliberate Penalties for knowingly submitting incorrect tax/VAT returns. We recently, and successfully, represented a director of a [...]
Liquidators Action Against Directors
Where companies are wound up by HMRC for unpaid taxes, HMRC are increasingly taking control away from the Official Receiver and appointing private insolvency [...]
Outsourcing Payroll Services Linked to MTIC Fraud
MTIC fraud is becoming more prevalent with companies providing Payroll and other labour services. It its simplest form, a business (Company A) outsources its [...]
Personal ‘Deliberate’ Penalties
This is a short article to explain what HMRC have to prove in order to move a company VAT Penalty to the Director personally. [...]
Fraud in Customer Chain (Mecsek-Gabona Kft)
Mecsek-Gabona Kft (‘Mecsek’) was a Hungarian company that legitimately wholesaled various products, including seed. It sold rapeseed to an Italian company (Agro-Trade srl), who [...]
CTM Success in VAT Security Appeal
CTM has received an important written decision from the Tribunal in an appeal that we handled on behalf of a Mexican Restaurant. It relates [...]
De-registration of VAT numbers unlawful at times
HMRC de-register businesses for VAT for many reasons. The 2 main reasons are that the company is no longer making taxable supplies and that [...]
