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

BackgroundADR has been introduced as an alternative method to settle disputes between HMRC and the taxpayer. It includes the use of an independent trained mediator within...

VAT_tax_img2
28 Jun 2019

This guidance note provides an overview of the how the initial meeting between HMRC and the taxpayer will be conducted for all offers made with effect from 30 June 2014....

VAT_tax_img2
28 Jun 2019

Qualifying companyThe Senior Accounting Officer (SAO) measure only applies to qualifying companies. To qualify a company must be incorporated in the UK as described in...

VAT_tax_img8
28 Jun 2019

This guidance note provides an overview of the most common types of VAT fraud that can be committed and how a potential fraud will be investigated by HMRC.Common types of...

VAT_tax_img10
27 Jun 2019

This guidance note provides an overview of the powers that can be used by HMRC and will link to other guidance notes where more information can be found. This note should...

VAT_tax_img8
27 Jun 2019

This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to your client’s appeal position. If your client’s...

VAT_tax_img4
27 Jun 2019

This guidance note provides an overview of the main HMRC powers in connection with the requirement for taxable persons to produce information and documents required by...

VAT_tax_img4
27 Jun 2019

The SAO provisions introduce three potential penalty positions, with one chargeable on the company and the other two assessable on the SAO personally. Each of the...

VAT_tax_img2
27 Jun 2019

HMRC has announced the introduction of a programme called Managing Serious Defaulters (MSD) that came into effect from 1 April 2013 and replaces the Managing Deliberate...

VAT_tax_img2
27 Jun 2019

This guidance note provides an overview of HMRC’s main powers. Where applicable, there are links to other guidance notes that provide more information. This note should...

Latest Guidance
VAT_tax_img5
Value Added Tax

BackgroundADR has been introduced as an alternative method to settle disputes between HMRC and the taxpayer. It includes the use of an independent trained mediator within...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of the how the initial meeting between HMRC and the taxpayer will be conducted for all offers made with effect from 30 June 2014....

VAT_tax_img2
Value Added Tax

Qualifying companyThe Senior Accounting Officer (SAO) measure only applies to qualifying companies. To qualify a company must be incorporated in the UK as described in...

VAT_tax_img8
Value Added Tax

This guidance note provides an overview of the most common types of VAT fraud that can be committed and how a potential fraud will be investigated by HMRC.Common types of...

VAT_tax_img10
Value Added Tax

This guidance note provides an overview of the powers that can be used by HMRC and will link to other guidance notes where more information can be found. This note should...

VAT_tax_img8
Value Added Tax

This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to your client’s appeal position. If your client’s...

VAT_tax_img4
Value Added Tax

This guidance note provides an overview of the main HMRC powers in connection with the requirement for taxable persons to produce information and documents required by...

VAT_tax_img4
Value Added Tax

The SAO provisions introduce three potential penalty positions, with one chargeable on the company and the other two assessable on the SAO personally. Each of the...

VAT_tax_img2
Value Added Tax

HMRC has announced the introduction of a programme called Managing Serious Defaulters (MSD) that came into effect from 1 April 2013 and replaces the Managing Deliberate...

VAT_tax_img2
Value Added Tax

This guidance note provides an overview of HMRC’s main powers. Where applicable, there are links to other guidance notes that provide more information. This note should...