Can the Tax Tribunal allow appeals against (for example) penalties on the basis that HMRC have acted unfairly, in a heavy-handed manner, or have misled the taxpayer?
Most people in the construction industry will be aware of the reason the construction industry rules were brought in in the first place around 1975
Broadly speaking “reasonable excuse” is a potential defence where a taxpayer fails to do something or does something later than they should have done it
Mediation is an alternative to the "Nuclear" option of the Tax Tribunal.
This article aims to stress the importance of taking proper advice in relation to tax appeals and the problems that can arise through failing to do so.