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How was an HMRC inquiry started and then allowed to continue, wonders KEVIN SLEVIN
KEY POINTS
- Are HMRC officers getting sufficient training when enquiring into tax returns?
- Misleading wording on the tax return results in information shown in the wrong area.
- HMRC suggest that the ‘additional information’ box is not part of the tax return.
- The two tests in TMA 1970 s 29 are ignored.
- What would be expected from a reasonable
- HMRC officer?
This article seeks to capture in print the stance taken by one HMRC officer pursuing tax interest and penalties from an unsuspecting taxpayer and poses the following question: are the standards of HMRC caseworkers falling or am I just becoming even grumpier?
Hopefully none of the views expressed in the communications received from one particular tax office are those of real decision makers within...
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