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Guide to Taxpayers’ Rights and HMRC Powers

Author: Robert Maas

Publication Date: August 2022

Publisher: Bloomsbury Professional

Law As Stated At: 31 May 2022

Guide to Taxpayers’ Rights and HMRC Powers

Guide to Taxpayers’ Rights and HMRC Powers

Guide to Taxpayers' Rights and HMRC Powers, illustrates the growing breadth of HMRC powers which seem to increase every year as successive governments strive to counter tax avoidance and offshore tax evasion.

As this process continues, the rights of taxpayers become less evident and this content clearly lays out what these rights are. It also examines the increasingly complex penalty regime for non-compliance and what steps practitioners can take on behalf of their client to challenge HMRC on any enquiries or decisions.

This update, as always carefully compiled by Robert Maas of CBW, takes into account Finance Act 2022, recent case decisions and new/revised guidance from HMRC It covers new rules on VAT repayment interest; the proposed new late payment penalties and penalties for late returns; a new penalty for facilitating avoidance schemes of non-resident promotors; penalties in relation to electronic sales suppression tools; the recasting of the penalties for promotors of tax avoidance schemes; changes to the penalty rules on follower notices; and tax checks on licence renewals.

It also covers the administration of four new taxes: the plastic packaging tax; the residential property developer tax; the economic crime (anti-money laundering) levy; and the public interest protection tax.

There are also the MTD for ITSA Regulations; the amended rules on conduct notices; the requirements for large businesses to notify uncertain tax treatments; VAT and the Brexit withdrawal agreement; the latest version of the HMRC charter; the DAC6 regulations; and special GAAR rules on partnerships.

Key updates include:

  • new rules on VAT repayment interest (11.50)
  • the proposed new late payment penalties and penalties for late returns (12.196), (12.224) and (12.281)
  • a new penalty for facilitating avoidance schemes of non-resident promotors (12.556)
  • penalties in relation to electronic sales suppression tools (14.467)
  • tax checks on licence renewals (14.467)
  • the MTD for ITSA Regulations (2.156)
  • the requirements for large businesses to notify uncertain tax treatments (12.547)

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