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18/01/12: M&R Tax Advisers’ Success in Securing the Restoration of Goods Seized by HMRC
We are pleased to announce that we have been notified by HM Revenue and Customs (‘HMRC’) that we have been successful in acting on behalf of our client, a WOWGR registered trader in excise goods under duty suspension, in securing the restoration of eight consignments of alcohol valued at approximately £116,000 owned by our client. [...]
11/01/12: New Procedures in HMRC’s Investigation of Tax Fraud
HM Revenue and Customs (‘HMRC’) will introduce tougher procedures for civil
fraud investigations later this month, the Department announced today. The new Contractual Disclosure Facility (‘CDF’) will be launched on 31 January 2012.
Under the new facility, HMRC will contact a taxpayer in writing to inform
them that they are suspected of serious tax fraud and offer them [...]
10/10/11: The Difficulties in Challenging a HMRC Seizure
HM Revenue and Customs (‘HMRC’) have broad seizure powers to assist them in their key roles of safeguarding the revenues and preventing the importation of prohibited or restricted items. Under section 139(1) of the Customs and Excise Management Act 1979, any Officer may seize or detain anything which is liable to forfeiture under the customs [...]
4/6/10: Changes to Legal Aid in Criminal Cases
We are all aware that pressure is on Government to cut the costs of public services. This cost cutting has been extended to encompass significant changes to the rules governing the provision of legal aid in criminal cases, with the result that some defendants in such cases can expect to contribute a far higher proportion [...]
11/12/09: The Pre-Budget Report and Tax Investigations
A number of measures have been announced within the Pre-Budget Report which will influence how HMRC handle certain tax enquiries, investigations and disputes.
In direct tax cases, it would appear that HMRC are likely to take a harder line in requiring a taxpayer to pay ‘upfront’ the tax allegedly due following the raising of an assessment [...]
11/11/09: M&R Tax Advisers Invited to Join LexisNexis Panel of Experts
M&R Tax Advisers have been invited by the leading legal and tax publishers LexisNexis to join their panel of experts and as such, have been recognised as having expertise in our particular field. As members of the panel of experts, we attend Advisory Group meetings chaired by LexisNexis in order to comment upon Government legislation [...]
22/09/09: Accountancy Service Providers (ASPs) Warning from HMRC
HMRC have issued a further warning to all accountancy service providers that under the Money Laundering Regulations (MLRs) 2007 (ASPs) should have registered their business with HMRC by 1 January 2009 in respect of those ASPs who are not supervised by a designated professional body (such as the Institute of Certified Bookkeepers). HMRC state in their VAT Notes [...]
29/07/09: HMRC Announce Offshore Disclosure Initiative
Under HMRC’s New Disclosure Opportunity (“NDO”), persons who make a complete and accurate disclosure of their tax affairs to HMRC between 1 September 2009 and 12 March 2010 will qualify for a 10% penalty. Once the disclosure window closes, those taxpayers who have not come forward but are found to have unpaid tax liabilities will [...]
29/7/09: M&R Tax Advisers assist Client in obtaining WOWGR Approval
M&R Tax Advisers are pleased to announce that after careful negotiation with HMRC, we have been successful in obtaining a WOWGR registration on behalf of a client. Under HMRC regulations, this approval allows a business to deal in excise duty suspended goods, transferred (for example) between different UK bonded warehouses or for despatch duty suspended [...]
13/7/09: “The Excise Twilight Zone”
The tax field of excise duties can be very interesting, even bizarre from time to time. We have recently experienced several examples of strange HMRC activity in this area, which we have for many years now euphemistically referred to as “the Twilight Zone”.
One example involves HMRC’s use of insolvency law and practice to close down a business [...]
