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COP9

Knock knock … who’s there?

Serious matter

Why HMRC reduced taxpayers’ options during civil investigations of fraud

Taxpayers facing a code of practice 9 (COP9) investigation will no longer be able to take the denial route, after HMRC withdrew the option.

Fraud suspects offered the chance to make a full disclosure previously had three options:

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NEWS

In brief: 16 May 2024 PAYE receipts surge in 2023-24 Crypto investors must keep accurate records Tax policy can help deliver net zero emissions Voluntary office-holders' expenses

Third slide

Deadline dates for June 2024

CASES

Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

MOST POPULAR

Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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