HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:
a) amendment to conditions for making claims;
b) reform of revenue correction notice conditions;
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The Administrative Burdens Advisory Board: improving our tax system
Chancellor Gordon Brown’s 2006 Budget had a significant focus on reducing the cost to business of regulation.
Wales: Visitor levy and business rates on private schools
The Visitor Accommodation (Register and Levy) Etc. (Wales) Bill was introduced in the Senedd on 25 November 2024. It provides for:
Tackling HMRC’s customer service challenge: CIOT and ICAEW joint report
In 2023-24, the UK tax system demonstrated a remarkable level of voluntary compliance, with over 95% of the £843.4 billion collected by HMRC being paid without intervention.
Navigating strategic tax challenges: a guide for tax leaders
What happened in 2024
This time last year, I wrote in Tax Adviser that 2024 would be a challenging year for tax and finance directors with one of the key themes being unce
Coping with HMRC enquiries: some practical guidance
If an error or omission leading to a loss of tax is uncovered, a voluntary disclosure should be made to HMRC as soon as possible.
Simple assessment: not so simple perhaps?
From HMRC’s point of view, there are three main ways an individual can be assessed to income tax:
Tribunal penalties: suspension of disbelief
In the June issue of Tax Adviser, I reported on the Cooke case (‘Two DP or not two DP, that’s the problem’), where an individual was able to secure a claim for entrepreneurs’
HMRC’s Interest Review Unit: claims for interest mitigation
Speak to most tax advisers or accountants who interact with HMRC on a regular basis and they will be able to provide numerous examples of HMRC standards falling below what could be considered a
Carvajal v HMRC: attempts to mitigate inheritance tax
Without wishing to comment on the accuracy of the general public’s perception of inheritance tax, it is probably fair to say it is widely considered to be an unpopular tax.