HMRC Information notices

HMRC Information notices

Taxpayers can be required to provide HM Revenue and Customs (HMRC) with certain information and/or documents, if HMRC issues a written notice to that effect (FA 2008, Sch 36, para 1; previously TMA 1970 s 20(1)). The question arises: what information and documents are considered to be within the taxpayer’s remit to provide? Reasonably required. Read more

Assessments and appeals – What can taxpayers appeal against?

Assessments and appeals – What can taxpayers appeal against?

It is normally straightforward to tell when HM Revenue and Customs (HMRC) have raised an assessment in respect of a taxpayer. However, what constitutes an ‘assessment’? This is an important question because assessments are generally subject to a right of appeal. But is there a right of appeal against an HMRC tax calculation notice? Right. Read more

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