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Investigations

Chiropodists, psychologists and homeopaths are among the taxpayers to be targeted by the latest HMRC amnesty, as the department offers a time-limited disclosure opportunity in which to bring tax affairs up to date on preferential terms.

The scheme is aimed at heath professionals who offer physical treatments (including physiotherapy, chiropractic, chiropody, osteopathy, and occupational therapy) or alternative medicine (such as homeopathy, acupuncture and reflexology), or practise in areas like psychology, speech therapy, and arts therapy.

W Maxwell (TC2849)

R Denny (TC2714)

Another tax amnesty launched by HMRC

R Smith (TC2768)

Pointers from tax barristers for advisers inexperienced in representing clients at tribunal hearings

HMRC have revealed details of plans to continue its alternative dispute resolution (ADR) system for large and complex cases.

The announcement comes just a week after it was confirmed that ADR had become part of the Revenue’s daily business for handling disagreements with small and medium-sized enterprises and individual taxpayers.

Khawaja v CRC, Upper Tribunal (Tax and Chancery Chamber)

FA 2013 gives HMRC acccess to merchant acquirers’ data

Social networking sites may bring HMRC to your door

Alternative dispute resolution (ADR) has become part of normal HMRC business with individuals and small and medium-sized enterprise, the department has announced.

The launch follows extensive consultation with professional bodies and the voluntary sector, and a two-year trial period that the Revenue claimed as a success.

The sides don’t seem evenly matched in investigation disputes between taxpayers and HMRC

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