Investigations

Practitioners may learn from recent cases on deliberate errors.

Easinghall Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 1 March 2016

The requirements that must be met for a discovery assessment to be made by an HMRC officer.

The government is to go ahead with its controversial proposal to allow HMRC access to taxpayers’ bank and building society accounts.

The power of direct debt recovery (DRD) will allow the Revenue to take payment of tax and tax credit debts from accounts.

It will have effect from the date of royal assent of the summer Finance Bill 2015, while draft secondary legislation will be published with the bill for consultation.

HMRC will receive an extra three quarters of a million pounds to fund their ongoing fight against tax dodging, the chancellor announced this afternoon.

The move to combat non-compliance and criminal activity was welcomed by the Association of Revenue and Customs (ARC), which represents the taxman’s senior staff members. The union’s president, Tony Wallace, claimed the £750m injection “will yield a significant dividend for the country”.