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25 September 2017
Put your client admin into motion.
- Look through the HMRC and Road Haulage Association factsheet on lorry drivers’ overnight allowances. If you have clients affected by the relaxed requirements for receipts contact them to ensure they understand the new rules.
- The decision in Bailey shows the importance of burden of proof in tax appeals. HMRC must satisfy the burden when raising a discovery assessment – the taxpayer does not have to explain why his behaviour was careless HMRC must show that it was.
- Advisers who have complained to HMRC on behalf of a client and have exhausted its internal complaints process should consider...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
