HMRC’s new powers to tackle electronic sales suppression
The HMRC has issued advice about the new powers and penalties under the Finance Act 2022 to tackle electronic sales...
READ MOREA taxpayer who had always paid tax at source under PAYE and submitted unsolicited tax returns in an attempt to address overpayments, has lost an appeal at tax tribunal over HMRC’s refusal to accept the returns.
HMRC rejected the returns, forcing appellant Stephen Raison to take the case to the First Tier Tribunal (FTT) where he lost the appeal on a procedural point.
Read more at Accountancy Daily.