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Nov 27, 2024 | 
taxjournal.com | Victoria Braid |Heather Self |Andrew Park |Peter Vaines
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Nov 20, 2024 | 
taxjournal.com | Andrew Park |Peter Vaines |Ray McCann |Andrew Marr
Home >Articles > Greater taxpayer success under internal HMRC reviews
Greater taxpayer success under internal HMRC reviews
20 November 2024
New data obtained by the Contentious Tax Group (CTG) shows the level of success taxpayers have had in the last four years in challenging HMRC decisions with HMRC’s own independent reviewer.
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Nov 20, 2024 | 
taxjournal.com | Heather Self |Andrew Park |Peter Vaines |Andrew Marr
Two truths which are universally acknowledged are that if you introduce a tax exemption, people will use it; and if you abolish it, people will complain. The Budget changes to IHT on farms illustrate this very clearly. Prior to the Autumn Budget 2024, qualifying agricultural or business assets received 100% relief from IHT, without limitation.
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Nov 20, 2024 | 
taxjournal.com | Andrew Park |Peter Vaines |Ray McCann |Andrew Marr
In Generator Power Ltd v HMRC [2024] UKFTT 1019 (TC) (8 November) the First-tier Tribunal (FTT) refused the taxpayer’s application for costs because it was not persuaded that HMRC had acted unreasonably by not withdrawing from the case earlier. Normally each party pays its own costs at the FTT. There are exceptions including cases where one party behaves ‘unreasonably in bringing defending or conducting proceedings’ (FTT Rules SI 2009/273 rule 10(1)(b)).
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Nov 19, 2024 | 
taxjournal.com | Heather Self |Andrew Park |Peter Vaines |Andrew Marr
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Nov 19, 2024 | 
taxjournal.com | Andrew Park |Peter Vaines |Ray McCann |Andrew Marr
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Nov 19, 2024 | 
taxjournal.com | Heather Self |Andrew Park |Peter Vaines |Andrew Marr
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Nov 19, 2024 | 
taxjournal.com | Andrew Park |Peter Vaines |Ray McCann |Andrew Marr
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Nov 19, 2024 | 
taxjournal.com | Heather Self |Andrew Park |Peter Vaines |Andrew Marr
The All-Party Parliamentary Loan Charge & Taxpayer Fairness Group (APPG) has called for the establishment of an independent taxpayer advocate service (TAS) in the UK similar to the model established in the US and as discussed with HMRC in a meeting in July 2024.
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Nov 19, 2024 | 
taxjournal.com | Andrew Park |Peter Vaines |Ray McCann |Andrew Marr
The ATT highlights HMRC’s Autumn Budget 2024 consultation on Simplifying the Taxation of Offshore Interest. The consultation considers the challenges of offshore interest being reported to both taxpayers and HMRC on a calendar-year basis and the mismatch this creates with the UK tax year. One possible simplification could be taxing UK individuals based on the offshore interest arising in the 31 December year-end which falls within each UK tax year suggests the ATT.
