A man who pretended to be a solicitor in an attempt to get a sizable debt quashed for another taxpayer has been jailed for 22 months.
Unemployed Nicholas Moss, who pretended to work for a London-based law group, forged a court document that purported to come from a High Court judge cancelling £19,000 in arrears to HMRC.
He also represented his ‘client’ at Willesden County Court, where a judgment was awarded in favour of the Revenue for the tax debt.
Issue 18 in summary
Thames Valley Payroll Ltd (TC4063)
Can an employee ownership trust be combined with a management buyout?
Mitigation of liabilities on inter-company transfers and director loans
Pontardawe Inn Ltd, and VAT issues raised by business sale transactions
J Thorne (TC3851)
Business premises renovation allowance for conversions to holiday lets
G Laithwaite (TC3879)
Could entrepreneurs’ relief apply to shares in a property-owning business?
How new rules affecting buyers and sellers of property are working in practice
Employer Bulletin 50, the October 2014 edition of HMRC’s bi-monthly update, includes articles on issues including real-time information penalties, PAYE payment deadlines, vans benefit charge, the student loan threshold, and HMRC helplines. Extracts follow.
HMRC have made some changes to the employment payment summary (EPS).

