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Action points, issue 4503

02 June 2015
Issue: 4503 / Categories: For Action , Admin

Tip the scales in your favour

  • Contrary to reports in the national media on 30 May HMRC are not waiving all late-filing self-assessment penalties. They are however more likely to accept a reasonable excuse at face value so it is worth appealing against late filing penalties as long as the excuse meets the criteria on HMRC’s website.
     
  • The decision in the case of R (on the application of Premier Foods (Holdings)) v CRC confirms that the person who bore the burden of VAT has a right to recover the overpaid tax. This is likely to be relevant to VAT generally so note the case and draw it to the attention of staff members.
     
  • An individual receiving child benefit will have it clawed back if income exceeds...

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