Thoughts for the week
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- HMRC have launched a discussion document asking for views on how they could improve the penalty regime. Why not use this valuable opportunity to give your thoughts on how the system is working. The deadline for comments is 11 May.
- In Elsina the company’s claim that a penalty should be quashed because it relied on its accountant was not allowed. Tribunals have been known to allow such appeals but in this case the taxpayer was of a size to take responsibility for its own affairs.
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