HMRC opened an enquiry into the taxpayer's return. There is a suggestion that HMRC considered that Apostle had been responsible for submitting careless inaccurate claims for deductible expenses in other cases. However, the only direct evidence in relation to the taxpayer's claims was a "not easy...
12. SDLT: can HMRC rely on extended time limits to issue assessments on the basis of s 75A? A related issue of which taxpayers should be aware is that HMRC is now seeking to extend the time period during which it can apply s 75A. Following the filing of an SDLT return, HMRC usually ...