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If a company believes the penalty determination is incorrect, it may issue a formal notice of appeal in writing, specifying the grounds for appeal. If agreement cannot be reached between HMRC...
A taxpayer who does not agree with a decision can ask HMRC to review its decision or lodge an appeal.
If the mistake is discovered during the tax year, and the mistake is that too much tax has been deducted, the deductions working sheet should be annotated with the correct figures as appropriate (whilst...
HMRC may refuse a subcontractor's application to register for net payment if it is not satisfied with the documents, records or information provided. A subcontractor can appeal against such a decision...
A notice of determination is issued by HMRC to indicate the amount of IHT which it believes to be due. If the person liable does not agree with the notice then, within strict time limits, a review can...
HMRC may open an enquiry (¶37550+) to ensure that the relevant conditions are met and the election is still valid. A determination may treat the election as never having had effect, or only...
HMRC has the power to make a determination of the IHT due in respect of a transfer of value. Alternatively, HMRC may offer to review its decision, or the taxpayer may request a review. If a review does...
From the date of the notices of direction each entity that has been notified must register together as a single taxable person. The registrations (if any) of the constituent entities will be cancelled,...
Group registrations can lead to VAT advantages over and above administrative simplification. Where HMRC believes VAT is being avoided, it may exercise its powers, which include: - removing a...
As a last resort, HMRC has the power to direct a business either to use a particular method or to stop the current one being used. Directions are subject to appeal but there is no penal intention...