How to win an MTIC Appeal
MTIC Investigations and Appeals You need to read this if HMRC have decided to deny your company the right to deduct input tax (VAT) because [...]
De-registration of VAT numbers unlawful at times
HMRC de-register businesses for VAT for many reasons. The 2 main reasons are that the company is no longer making taxable supplies and that they [...]
Repayment Supplement when HMRC repay VAT late
Few people know that HMRC must pay the taxpayer a 5% penalty for VAT repaid late, the 5% obviously relating to the amount of VAT [...]
Tribunal’s Hands Tied in Certain Cases
In some appeals, mainly excise cases, the only option a Tribunal has is to tell HMRC that it believes the decision was wrong and that [...]
MTIC Fraud News
We have noticed that the First-Tier Tax Tribunal has been become much more tolerant with traders in Missing Trader Intra Community (“MTIC”) appeals. An MTIC [...]
Research and Development
If you’re reading this, then you already know that successfully submitting R&D claims to HMRC have substantial tax and cash benefits. This short article is [...]
Time to Pay Arrangements
A common request we receive from those that are struggling to meet the ongoing tax liability is “can we arrange time to pay?”. In order [...]
VAT Security
HMRC have the power to issue a ‘Notice of Requirement to Give Security’, which, effectively, is a letter stating that you are a VAT risk [...]
Recovering Legal Fees if Successful on Appeal
Ordinarily, neither HMRC nor the taxpayer can recover costs if they are successful. This was introduced in 2009 so that taxpayers could appeal without the [...]
HMRC ‘Best Judgement’ Assessments
This has always angered CTM clients because it seems that HMRC can simply make up a figure, which is generally inflated, and little can be [...]