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Search results: 5 article(s) found in topic: Enquiries/investigations - keyword: Assessments

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HMRC must use best judgement

If a client doesn’t provide HMRC with figures, it has powers that allow it to use a best estimate to issue an assessment. How could a recent Tribunal ruling help your clients in this position? More...


Are enquiry-related professional fees deductible?

You spent a considerable amount of time dealing with an enquiry into a client’s tax return. This has now closed and you’ve issued your fee note. Your client wants to know if the extra costs will be deductible from her self-employed profits. What’s the answer? More...


Tribunal confirms potential get-out for discovery assessments

An Upper Tribunal decision has allowed a taxpayer to avoid paying a tax assessment of over £400,000 due to the way HMRC handled his case. What did HMRC do wrong, and how might the decision affect your clients? More...


Another discovery assessment invalid


Successfully fighting back against a discovery assessment

HMRC can sometimes make an assessment for underpaid tax outside the normal enquiry window, but only in limited circumstances. When can your clients object to the assessment, and what can you do to maximise the probability of success? More...
Last updated: 28.05.2020

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