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Penalties

Expert commentary and practical guidance from ICAEW related to penalties associated with failing to comply with UK tax regime.

In this section

Features and articles

Making Tax Digital

Caroline Miskin provides an overview of the status of HMRC’s digitalisation project, involving VAT, ITSA, CT and penalties

ICAEW technical round-up: April 2021

This month’s top technical stories on ICAEW Insights include news on the fourth self-employed grant, new EU sustainability disclosure rules and how auditors can report on irregularities, including fraud.

Tax news in brief

Highlights from the broader tax news week ending 31 March, which includes: HMRC repackaging its guidance on tax implications of cryptocurrencies and rate change for COVID statutory sick pay rebate scheme.

Tax news in brief

Highlights from the broader tax news week ending 24 March, which includes: new support on the tax treatment of paying employee transport costs due to COVID-19, an error in CWG5 and a reminder of self-assessment payment deadline.

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Payment of income tax, interest and penalties

This chapter identifies when income tax is payable and how interest is calculated on underpaid or late payments. It also touches on the tax penalties which may be imposed for failing to comply with tax law.

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Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Tackling 'tax avoidance'

A chapter on HMRC's powers in relation to tax avoidance, to help practitioners with tax administration and compliance.

Guide to taxpayers’ rights and HMRC powers

Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.

Penalties

A chapter on HMRC powers in relation to tax penalties.

Value added tax 2020-21

An accessible guide to current VAT law, written for both professional advisers and non-professionals.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Representations

ICAEW Rep 76/18

Trust registration service penalties

ICAEW REP 29/18

MTD - Interest harmonisation and sanctions for late payment

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