Repayment Supplement when HMRC repay VAT late
Few people know that HMRC must pay the taxpayer a 5% penalty for VAT repaid late, the 5% obviously relating to the amount of [...]
Tribunal’s Hands Tied in Certain Cases
In some appeals, mainly excise cases, the only option a Tribunal has is to tell HMRC that it believes the decision was wrong and [...]
MTIC Fraud News
We have noticed that the First-Tier Tax Tribunal has been become much more tolerant with traders in Missing Trader Intra Community (“MTIC”) appeals. An [...]
Research and Development
If you’re reading this, then you already know that successfully submitting R&D claims to HMRC have substantial tax and cash benefits. This short article [...]
Time to Pay Arrangements
A common request we receive from those that are struggling to meet the ongoing tax liability is “can we arrange time to pay?”. In [...]
VAT Security
HMRC have the power to issue a ‘Notice of Requirement to Give Security’, which, effectively, is a letter stating that you are a VAT [...]
Recovering Legal Fees if Successful on Appeal
Ordinarily, neither HMRC nor the taxpayer can recover costs if they are successful. This was introduced in 2009 so that taxpayers could appeal without [...]
HMRC ‘Best Judgement’ Assessments
This has always angered CTM clients because it seems that HMRC can simply make up a figure, which is generally inflated, and little can be [...]
Late Appeal to Tax Tribunal
Appealing late to the First-Tier Tax Tribunal needs to be very carefully worded and must reflect the case law that is commonly used in [...]
Personal Penalties
HMRC have the power to raise penalties for tax returns that are thought to be deliberate. They do not have to prove that the [...]
