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26 February 2018
Put your client admin into motion.
- It is worth drawing clients’ attention to the fact that as noted in Code of Practice 8 HMRC monitors internet data that is available to anyone. This includes social networking sites and official sources such as Companies House and Land Registry records.
- The First-tier Tribunal’s decision in Hill Residential Ltd and another (TC6317) reinforces the importance that taxpayers – and agents – maintain detailed records of their communications with HMRC such as requests for VAT numbers or unique tax references.
- In Christa Ackroyd Media the tribunal paraphrased the test in Ready Mixed Concrete (South East) Ltd as ‘the right of...
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