A man who pretended to be a solicitor in an attempt to get a sizable debt quashed for another taxpayer has been jailed for 22 months.
Unemployed Nicholas Moss, who pretended to work for a London-based law group, forged a court document that purported to come from a High Court judge cancelling £19,000 in arrears to HMRC.
He also represented his ‘client’ at Willesden County Court, where a judgment was awarded in favour of the Revenue for the tax debt.
Issue 18 in summary
Thames Valley Payroll Ltd (TC4063)
Pontardawe Inn Ltd, and VAT issues raised by business sale transactions
Mitigation of liabilities on inter-company transfers and director loans
Can an employee ownership trust be combined with a management buyout?
J Thorne (TC3851)
Business premises renovation allowance for conversions to holiday lets
G Laithwaite (TC3879)
How new rules affecting buyers and sellers of property are working in practice
Could entrepreneurs’ relief apply to shares in a property-owning business?
Employer Bulletin 50, the October 2014 edition of HMRC’s bi-monthly update, includes articles on issues including real-time information penalties, PAYE payment deadlines, vans benefit charge, the student loan threshold, and HMRC helplines. Extracts follow.
HMRC have made some changes to the employment payment summary (EPS).

