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Self assessment

HMRC have issued a rundown of estimated turnaround times for requests for agent authorisation for self assessment, saying advisers who wish to be effective before 31 January should apply online by 15 January or post form 64-8 by 23 December.

Taxpayers’ applications for self assessment registration should be sent by mail no later than 20 December.

R Downward (TC2905)

The First-tier Tribunal decision that created further uncertainty for self assessments taxpayers

HMRC might find Cotter is not the success they think it is

J Taylor (deceased) (TC2866)

Resubmitted return was not relevant to calculation of tax

Michael E Robins (TC2902)

DJ Porter (TC2907)

Gordon West t/a Dishforth Nursery Gardens (TC2868)

M Robins (TC2902)

R Morgan; K Donaldson (TC2720)

Investigations find good practices

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