My previous article 'it's unfair’ touched on the question of proportionality in the context of general fairness within the tax system.
This article aims to set out the main time limits within which HMRC can challenge returns and claims for relief.
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?
A short quiz for accountants and tax advisors on the workings of the Tax Tribunal
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.
You have been involved in a protracted struggle with HMRC for what seems like an age.
Costs are increasing and little or no progress seems to have been made.