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Practical points 2019 - Tax administration

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to the administration of tax, covering: Agents and HMRC; Compliance; Tax returns; Tax payments and debts; and Tax payer rights. These brief practical points are published each month in the faculty's magazine TAXline.

The CA has dismissed the appeal of Mrs Shirley Archer against the judgement of Green J upholding the decision of Master Gidden in R (on the application of Shirley Archer and William Archer) v HMRC. The issue is whether HMRC should be required to pay the taxpayer’s costs incurred in preparing for a judicial review claim contesting the issuance of an advanced payment notice (APN). After receiving an APN from HMRC in November 2014, Mrs Archer:

Following a review of 35,096 high income child benefit charge (HICBC) penalty cases, HMRC has cancelled 6,156 failure to notify (FTN) penalties issued where: