Written by Ian Congreave - Filed under: Compliance on March 23rd, 2009 | No Comments »
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HMRC has appointed Judy Clements as the Adjudicator. She takes over from Dame Barbara Mills who has performed that role for the past ten years.
Posted March 23rd, 2009 | No Comments »
Written by Ian Congreave - Filed under: Compliance on March 23rd, 2009 | No Comments »
HMRC’s new compliance powers come into effect from 1 April 2009, including the new penalty regime for incorrect PAYE and NICs returns. HMRC has made available what are described as new “e-learning” packages to help HMRC staff, agents and taxpayers understand the new provisions.
Posted March 23rd, 2009 | No Comments »
Written by Ian Congreave - Filed under: Compliance on February 16th, 2009 | No Comments »
Two weeks ago we described the new tribunal structure that replaces the General Commissioners and Special Commissioners appeal processes from 1 April 2009. Guidance for taxpayers who wish to have an HMRC decision reviewed or to appeal against a decision has now been published in Factsheet HMRC1 HMRC decisions-what to do if you disagree. The revised procedures apply only to decisions that are made on or after 1 April 2009.
Posted February 16th, 2009 | No Comments »
Written by Ian Congreave - Filed under: Compliance on February 2nd, 2009 | No Comments »
The Tribunals, Courts and Enforcement Act 2007 makes provision for a new judicial and legal framework that brings together individual Tribunals into a new, unified tribunals structure.
Posted February 2nd, 2009 | No Comments »
Written by Ian Congreave - Filed under: Compliance on December 8th, 2008 | No Comments »
HMRC consulted on a package of proposals for its approach to payment, repayment and debt in June 2007. This resulted in legislation in the Finance Act 2008 for three of the proposals, namely, Continue reading
Posted December 8th, 2008 | No Comments »
Written by Ian Congreave - Filed under: Compliance on December 8th, 2008 | No Comments »
In June 2008, HMRC published a consultation document that explored the circumstances in which taxpayers should become liable to civil penalties when they do not meet their obligations to submit returns and pay the tax they owe on time. New penalty regimes have already been introduced, in the 2007 and 2008 Finance Acts, for submission of incorrect returns and failure to notify HMRC of a new taxable activity.
Posted December 8th, 2008 | No Comments »
Written by Ian Congreave - Filed under: Compliance on December 8th, 2008 | No Comments »
Among the measures announced by the Chancellor in the Pre-Budget Report 2008 was the introduction, from 24 November 2008, of a new, dedicated Business Support Service designed to meet the needs of businesses affected by the current economic conditions.
Posted December 8th, 2008 | No Comments »
Written by Ian Congreave - Filed under: Compliance on December 8th, 2008 | No Comments »
In June 2008, HMRC published a consultation document which contained proposals to harmonise the interest paid on overpayments and charged on late payments across all taxes. Responses were generally supportive and HMRC will be publishing draft legislation to charge simple interest on late payments and pay simple interest on overpayments across all taxes.
Posted December 8th, 2008 | No Comments »
Written by Ian Congreave - Filed under: Compliance on September 21st, 2008 | No Comments »
HMRC gives out information periodically about email scams that are reported by employers and individual taxpayers. Recent emails have been offering tax rebates. HMRC does not notify taxpayers of tax rebates via email or invite them to complete an online form to receive a rebate.
Posted September 21st, 2008 | No Comments »
Written by Ian Congreave - Filed under: Compliance on August 11th, 2008 | No Comments »
Over eight years ago, in April 2000, the government introduced the “IR35” rules, provisions aimed at preventing tax avoidance by means of “intermediary” personal service companies, set up by individuals to minimise employment tax and NICs liabilities.
Posted August 11th, 2008 | No Comments »
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