Document Based Penalties vs. a Tax Geared Penalty With the passing of the 31 January deadline for the submission of self-assessment tax returns this seems a useful time to reflect on HMRC penalties. These come in a number of forms, where for instance a return is submitted late the penalties 
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Introduction – The Tax Man & Social Media – The Spy Who ‘Followed’ Me Last Christmas, a few days before the 25th, my father in law announced that he wouldn’t have ‘Alexa’ in the house. This was seemingly over his concerns that Amazon’s disembodied helper would be listening to his 
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HMRC Launch Review of the Controversial Private Sector IR35 Proposals The government has announced a review of the implementation of the controversial private sector IR35 provisions. The review will look at the implementation of the proposals and will… “gather evidence from effected individuals and businesses to ensure smooth implementation  …  and will 
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HMRC & the Unsustainable Appeals – Freedom of Information Request Within the last two months, we have had considerable success in relation to a number of appeals we have made to the First-tier Tribunal, in relation to substantive challenges to HMRC decisions and penalties. In each case, HMRC had vigorously 
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As we have explored in earlier articles HMRC may have many failings but in the writer’s opinion most HMRC officers try to do a good job and act professionally. I find this surprising as moral at HMRC must be low as like every other government department they have had staff 
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Are HMRC Planning to use Drones to Snoop on Taxpayers? An interesting question as HMRC gather more and more information and not as farfetched as it might seem. In Greece where tax evasion is reportedly as high as 25% the Greek tax authority have been using drones for the last 
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Caterpillar & HMRC: Making tracks on tax Introduction In years past, even the most organised souls would only now be sitting down to simply consider the gifts which they might buy for their nearest and dearest. Thanks to the advent of e-commerce, however, and omnipresent adverts alerting us to discounts 
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No doubt Trump or Boris  would argue that discretionary power is good and indeed that executive power gives them power to ignore the law . The Supreme Court thought otherwise, and, in the US,  congress is pushing for impeachment . In the UK there is growing concern that HMRC are 
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HMRC potentially writes off billions with regards to IR35 contractors whilst those caught up in the 2019 loan charge face an uncertain future. HMRC’s own figures suggests that the extension of the reforms to the off payroll working rules (IR35) into the private sector will generate £3 billion to the 
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Trick or Treat? What to do when HMRC knocks on your door… HMRC has civil information powers which permit it to enter and inspect business premises with a view to checking a person’s tax position. Such visits may occasionally be unannounced, and the business owner is faced with two or 
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