Value Added Tax Guidance

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Inspections, investigations and appeals

We provide you with an understanding about inspections, investigations and appeals tax so that you can better serve your clients.
Latest Guidance
VAT_tax_img5
28 Jun 2019

BackgroundSince 18 November 2015, HMRC has had the ability to instruct banks and building societies to deduct amounts to settle businesses and individuals tax debts...

VAT_tax_img8
28 Jun 2019

The senior accounting officer (SAO) regime was introduced by FA 2009 with the aim of ensuring that qualifying companies have adequate systems in place so that the correct...

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28 Jun 2019

This guidance note is part of a series of notes that provide an overview of the steps undertaken by HMRC when they arrange a visit at a traders premises. If the business...

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28 Jun 2019

This guidance note considers judicial review in the context of tax.In particular, it explains:•what judicial review is•the scope of judicial review•where to make an...

VAT_tax_img4
28 Jun 2019

This guidance note provides an overview of how HMRC investigates the potential evasion of customs duty and import VAT.BackgroundHMRC will normally investigate the...

VAT_tax_img6
28 Jun 2019

Most 'wrongdoing' cases (ie cases where the business has failed to deal with its VAT affairs correctly and VAT has been under paid as a result) will be resolved using...

VAT_tax_img
28 Jun 2019

IntroductionThis note outlines what happens at a Tribunal appeal hearing. Before you read this note you should read the Appealing an HMRC decision - outline guidance...

VAT_tax_img7
28 Jun 2019

IntroductionBefore you read this guidance note you should read the Appealing an HMRC decision - outline guidance note. You are also advised to consider the possibility of...

VAT_tax_img5
28 Jun 2019

It is the personal responsibility of the senior accounting officer (SAO) to make sure the company takes reasonable steps to establish, maintain and monitor the adequacy...

VAT_tax_img7
28 Jun 2019

This guidance note will assist businesses and their advisers in identifying common VAT mistakes. The guidance note will be especially useful when completing a VAT return...

Latest Guidance
VAT_tax_img5
Value Added Tax

BackgroundSince 18 November 2015, HMRC has had the ability to instruct banks and building societies to deduct amounts to settle businesses and individuals tax debts...

VAT_tax_img8
Value Added Tax

The senior accounting officer (SAO) regime was introduced by FA 2009 with the aim of ensuring that qualifying companies have adequate systems in place so that the correct...

VAT_tax_img2
Value Added Tax

This guidance note is part of a series of notes that provide an overview of the steps undertaken by HMRC when they arrange a visit at a traders premises. If the business...

VAT_tax_img3
Value Added Tax

This guidance note considers judicial review in the context of tax.In particular, it explains:•what judicial review is•the scope of judicial review•where to make an...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of how HMRC investigates the potential evasion of customs duty and import VAT.BackgroundHMRC will normally investigate the...

VAT_tax_img6
Value Added Tax

Most 'wrongdoing' cases (ie cases where the business has failed to deal with its VAT affairs correctly and VAT has been under paid as a result) will be resolved using...

VAT_tax_img
Value Added Tax

IntroductionThis note outlines what happens at a Tribunal appeal hearing. Before you read this note you should read the Appealing an HMRC decision - outline guidance...

VAT_tax_img7
Value Added Tax

IntroductionBefore you read this guidance note you should read the Appealing an HMRC decision - outline guidance note. You are also advised to consider the possibility of...

VAT_tax_img5
Value Added Tax

It is the personal responsibility of the senior accounting officer (SAO) to make sure the company takes reasonable steps to establish, maintain and monitor the adequacy...

VAT_tax_img7
Value Added Tax

This guidance note will assist businesses and their advisers in identifying common VAT mistakes. The guidance note will be especially useful when completing a VAT return...