Taxes management and litigation

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Taxes management and litigation guidance:

Small Company Enterprise Team (Admin team) Mid-size Business S07777 Newcastle NE98 1ZZ [Insert date] [Commercially sensitive information] Dear [insert organisation name]...

Precedents

Venture Capital Reliefs Team HM Revenue and Customs WMBC BX9 1QL [Insert date] [Commercially sensitive information] Dear Venture Capital Reliefs Team Seed enterprise...

Precedents

Convention rights The Human Rights Act 1998 (HRA 1998) came into force in October 2000 and gives effect to the rights contained in the European Convention on Human Rights...

Practice Note

1 Anti-tax evasion facilitation 1.1 For the purposes of this clause 1: 1.1.1 the expressions ‘Associated With’, ‘Prevention Procedures’, ‘UK Tax Evasion Offence’ and...

Precedents

This Practice Note outlines the procedure for appealing a decision made by Revenue Scotland in relation to any of the Scottish devolved taxes. Where relevant, it also...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary. This...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

FORTHCOMING CHANGE relating to inaccuracy penalties: Following an initial discussion document that was published on 2 February 2015, HMRC is consulting on a number of...

Practice Note

Offence of cheating the public revenue The offence of cheating the public revenue is a common law offence triable only on indictment. This means that, where the public...

Practice Note

Civil investigation of tax fraud HMRC’s published policy in respect of tax fraud states that HMRC will seek to use a civil rather than criminal procedure wherever...

Practice Note

HM Revenue & Customs [insert appropriate team- this is usually the HMRC Non-Statutory Clearance Team S0563] [insert relevant HMRC address] by email:...

Precedents

Produced in partnership with Robert Langston of Saffery Champness [Team Leader] [insert HMRC address] [insert date] Application for clearance[s] in advance under section...

Precedents

[Team Leader] [insert HMRC address] [insert date] Application for clearances in advance under [section[s] 138[ and 139(5)] Taxation of Chargeable Gains Act 1992][ and...

Precedents

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary....

Practice Note

The European Convention on Human Rights (ECHR) was adopted by the Council of Europe in 1950. The ECHR sets out the rights and freedoms which the contracting parties are...

Practice Note

ARCHIVED: This archived Practice Note is not being maintained. It tracked the passage of the Bill through Parliament to its publication as an Act, and highlighted key...

Practice Note

The Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act in a manner that is compatible with rights under the European Convention on...

Practice Note

Direct recovery of tax debts (DRD) refers to HMRC's ability to instruct banks and building societies (ie deposit-takers) to deduct amounts to settle taxpayers' tax debts...

Practice Note

Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement: • the person receiving...

Practice Note

Sometimes HMRC will come to the view that a taxpayer has paid, or been assessed for, too little tax, but will come to this view at a time when it is too late to open an...

Practice Note

The senior accounting officer (SAO) regime was introduced by section 93 of, and Schedule 46 to, the Finance Act 2009 (FA 2009) with the aim of ensuring that qualifying...

Practice Note

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

Effective preparation of bundles is an essential element of a smooth, orderly hearing and something which practitioners should keep in clear focus as part of their...

Practice Note

Introduction The government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented by HMRC’s No Safe...

Practice Note
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