2005 merger

Abuse of rights

Acting unreasonably in defending or conducting proceedings

Administration of taxes by

Administration of VAT

Advance pricing agreements

Agent authorisation


No online authorisation for VAT

One client with several agents

Right to see data

Alternative dispute resolution

Annual report


– see also Decisions; Appeals


Appeals system


– see Assessments

Assessment to tax

– see Assessments

Assets Recovery Agency

Back duty investigation

Restaurant undeclared takings and unreported staff wages

Business by telephone

Business record checks programme

Centralised functions

Certificate of discharge

Application for

Determination on application for

Effect of

Potentially exempt transfers

Charity Commission for Northern Ireland, disclosure of information


Child trust funds


Responsible person, notice of decision given to

Valid, power where not made

Class 1 contributions tables

Clearance procedures


– see Clearances

Collection and management


Complaints about

– see Complaints

Complaints against and misconduct by, Independent Police Complaints Commission (IPCC) handling functions

Complaints and misconduct by, Independent Police Complaints Commission's powers

Compliance checks

Compounding offences



Concessions, power to give statutory effect

Confidentiality, duty of

Construction industry scheme



Contracts for supply of goods and services

Data-gathering powers



Approval by tribunal

Assessment of penalties




Consequential provisions

Copying documents

Credit/charge cards

Crown application

Dealing in other property

Dealing in securities

Double jeopardy

Electronic stored-value payment services, providers of


Enforcement of penalties

Environmental activities

Failure to comply, penalties

General interpretation

Giving notice

Grants and subsidies out of public funds

Inaccurate information or documents, penalties

Income, assets etc. belonging to others

Insurance activities

Interest paid or credited

Investment plans

Land, payments arising from

Licences or approvals

Lloyd's underwriters

Merchant acquirers etc.

Money service business


Petroleum activities

Purpose of

Reasonable excuse for failures



Relevant data-holders


Retention of documents

Salaries/fees/commission etc.

Securities, payments derived from


Specifying relevant data

Statutory records

Tax, meaning

Time limits, failure to comply

Debt management issues

Decisions and appeals

– see Decisions

Decisions etc.: reviews and appeals


Declarations on taking office

Deduction of payments for or in respect of tax credits


Determination of codes

Collection of debt using tax code

Direction, persons treated as one


Disclosure of information for deceased asbestos claims

Disclosure to journalist of Times newspaper certain information relating to Claimants


Accelerated payment notices

Benefits of


– see Enquiries

Follower notices

General anti-abuse rule (GAAR)


Practical considerations

Prevention of discovery

Tax avoidance schemes

Discretion for an out of time claim for overpayment of tax

Disposal of property accepted in satisfaction of tax

Disputes with

– see Disputes


Duties of care and management

Duty of promoter to provide updated information

Enforcement by taking control of goods

England and Wales


Scotland, summary warrant

Enforcement powers

Enforcement regime

– see Enforcement

Enhanced protection claim form lifetime allowance

Appellant not aware of need or ability to make a claim until after due date

Claim made late


Reasonable excuse


– see Enquiries


Class 1 NIC

Entitled to costs incurred after refusal of Appellant to accept offer of settlement in excess of amount awarded

Entitled to costs relating to conduct prior to commencement of appeal proceedings

Errors or mistakes by

Exchange of information on direct and indirect tax

Exchange of information with Secretary of State and Northern Ireland Departments

Extra-statutory concessions

Failure to provide information under regulation 11A

Financial institutions, notices requiring information on individuals whose identity is unknown

Financial Reporting Review Panel, legal gateway between


General functions

Gross revenues


Property rental business: non-transfer of going concerns


Social services and welfare care

Voluntary aided schools

Guidance manuals

Harmonisation of tax administration

Information and inspection powers


– see Penalties

Historic houses/gardens open to public managed on a commercial basis


– see Information

Information and inspection powers

Annual tax on enveloped dwellings

Appeals against information notices

Copying and removal of documents


Legal professional privilege

Marking business assets

Obtaining information and documents



Premises and other property, inspection of

Recording information


Special cases

Third parties

Information be provided in form and manner specified

Information powers

Inheritance tax

Unpaid tax, charge on

Inheritance tax, determination of relevant matters

Inland Revenue Regulation Act 1890

Inspection powers

– see Inspection

Inspectors of constabulary

Interest on overpayments arising from departmental error

Internal documents, discovery

Internal review procedure


Mechanics of

Nature of

Notification of appeal to Tribunal

– see Appeals

Practical implications


Accounting period and corresponding accounting period

Allowable expenses

Avoided PE



Designated HMRC officer

Effective tax mismatch outcome

Excepted loan relationship


Non-UK resident

Non-UK tax


Permanent establishment

Review period

Small or medium-size enterprise

The insufficient economic substance condition

The participation condition

Transaction and series of transactions

Treatment of a person who is a member of a partnership

UK resident


Interpretation of law

Change of



Investigation, decision taken fairly and in good faith


Inward investment support

Issues arising, appeals dependent on decisions by

Large Business Service (LBS)

Liability for costs of application

Links with business


Management of social security system

Management of tax credits


Changes made without warning


HMRC's interpretation of law

Parts excluded from public domain

Revised to replace original V series


MG Rover administration

Mistakes, code of practice

Money laundering





Practitioner's compliance with regulations

Reporting requirements

Money laundering prosecutions

National Advice Service

National heritage property

Maintenance funds, direction by HMRC

National Insurance contributions

Transfer of power to

New businesses, guidance for

Non-resident businesses inward investment support


Relevance of hardship on giving notice

Security for PAYE and NIC

Variation of notice

Notices given by

Notification and systems for recording penalties matters of administrative law outside the remit of the Tribunal

Officer's legal capacity to issue notice, loan interest relief claim

Official error

Online ready reckoner for flat-rate scheme

Order in Council, power to transfer functions by


Northern Ireland

Orders and regulations

Orders and regulations made by

Other material

Stamp duty



Eight late payment of PAYE

Failure to satisfy the burden of establishing a prima facie case of negligence


Late filing of Company Tax (CT) returns

Late filing of individual returns

Negligently delivering a return


Compounding offences

Errors in handling change in standard VAT rate

Policy team with overall responsibility for local authorities

Power to require information

Annual tax on enveloped dwellings


Member states, tax authorities


Regulations made by

Summary application to High Court


Application to VAT offences

Assessment, scope

– see Assessments

Change of interpretation

Collection and management: discretion

Compounding offences

Concession: misdirection

Criminal offence



Entering premises: inspecting v searching

Equitable liability


Hardship: special cases

Information, obtaining

– see Information


Making of regulations

Money laundering

Power to take samples

Purchased life annuities

Security for VAT

Writ of assistance

Powers to call for documents

Powers to call for production of documents

Powers to obtain contact details for debtors

Powers to obtain information

Powers to seize goods belonging to supplier

Pre-disclosure enquiry


Abuse of process

Admissibility of evidence

Amendments to returns

Appeal against closure notice

Appeal against compulsory registration for VAT allowed

Appeal against discovery assessment, HMRC not competent to make assessment and taxpayer not resident during year of assessment

Appeal against notice of amendments during progress of enquiry

Appeal against refusal of application for approval under the Alcohol Wholesaler Registration Scheme

Appeal against taxpayer information notice

Appeal not notified to HMRC before notice of appeal given to tribunal

Appeal withdrawn by appellant prior to hearing

Appellant's application for costs in complex case

Application by appellant to adjourn

Application by HMRC to amend statement of case

Application for a third party information notice

Application for admission of late appeal

Application for appellant to be awarded costs of application on grounds of HMRC's unreasonable actions

Application for barring of HMRC from proceedings on grounds of no reasonable prospect of success

Application for costs under Tribunal Procedure

Application for extension of time for requesting full findings of fact and reasons for decision refusing reinstatement of struck out appeal

Application for extension of time to apply for permission to appeal

Application for extension of time, set-aside of tribunal's decision

Application for hearing of one ground of appeal to be deferred

Application for issue, HMRC's valid discovery under Taxes Management Act 1970, s. 29(1)

Application for permission struck out for want of jurisdiction

Application for permission to notify late appeals

Application for third party disclosure

Application for unless order

Application of tribunal rules

Application that HMRC be debarred from taking part of appeal against discovery assessments

Application to admit late appeal

Application to bar respondents from taking part in the proceedings

Application to be added as party under Tribunal Procedure (First-tier Tribunal), r. 9(3), anti-avoidance legislation on transfer of assets abroad

Application to give a taxpayer information notice

Application to make late appeals

Application to notify late appeals against discovery assessments

Application to reinstate appeals

Application to set aside approval

Application to set aside decision

Application to stay 2007-08 appeal behind appellant's 2006-07 appeal due to be heard by Court of Appeal in June 2017

Application to strike out appeals

Application to strike out part of proceedings

Application to tribunal for permission to notify a late appeal

Application under Finance Act 2008, Sch. 36, para. 3 for approval of issue of information notice to third party

Applications for reinstatement of struck-out appeals

Applications for reinstatement of withdrawn appeal

Applications to amend directions for disclosure

Applications under Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), r. 17(3)

Appointment of representative

Bankruptcy of appellant

Categorisation of appeals

Claim for overpayment relief brought out of time

Claim of legal professional privilege

Company in settlement negotiations with HMRC

Compliance with BSI 812-104

Conduct of proceedings taken into account

Dealing with requests for employment histories prior to amendment to Deregulation Bill

Determination and assessment of penalties

Direct tax


Earlier judicial review proceedings

Effect of Taxes Management Act 1970 s. 54 agreement in relation to prior tax year

Extension of time for service of costs schedule

Failure to comply with tribunal direction

Failure to determine an application made, admit new evidence or determination of issue not part of HMRC's case

Failure to particularise grounds of appeal

FTT directions to close enquiries into various returns within 30 days and 3 months

FTT proceedings should be stayed pending criminal proceedings

Grounds of privacy and relevance

Hearing in absence of appellant

HMRC's expert evidence

Identification and scope of 'conclusion' in closure notice

Information notice under Finance Act 2008, Sch. 3, para. 3

Information notice under Finance Act 2008, Sch. 36

Interaction between self-assessment enquiries, corporation tax enquiries and Finance Act 2008

Interests of justice to set aside

Jurisdiction of tribunal

Jurisdiction of tribunal in absence of prior request for HMRC to agree to late appeal

Late applications

Legal professional privilege

Letter from appellants' representative without prejudice communication

Merits of application

Need for fairness in judicial proceedings

No jurisdiction for tribunal to consider appeal, in absence of notification to HMRC

Non-appearance of appellant

Notice of appeal given by appellant

Parties agreed that decision records incorrect amount but not agreed on correction to be made

Penalty for failure to pay amount specified in accelerated payment notice (APN)

Penalty for failure to take corrective action in response to a follower notice

Penalty imposed in accordance with Finance Act 2008, Sch. 36, para. 50

Personal private residence

Preliminary issue

Public interest in proper collection of taxes


Statement of worldwide assets and liabilities

Strike out application by respondents

Tribunal not satisfied that permission to give late notification to HMRC be granted

Use of without prejudice material disclosed during ADR hearing

Withdrawal of appeals

Property, rights and liabilities

Prosecutions office

Provision of information by introducers


Re-categorisation of earners

Reasons for non-disclosure


Recovery of contributions

Recovery of tax

Reference of issues from Secretary of State

Registration helpline

Rejection of bonus claim

Remedies when things go wrong

Respective role


– see Returns

Revenue and Customs Prosecutions Office (RCPO)

Right to set off VAT repayment against income tax liability

Roles of HMRC and RCPO agreed

Save as the commissioners otherwise allow

Scotland, extension of powers

Secrecy declarations

Self-assessment enquiries

Set-off of credits and debits

England, Wales and Northern Ireland

Insolvency procedures

Right to be paid a sum is transferred

Settlement of tax liabilities, judicial review

Small business unit (SBU)

Small businesses, simplified cash basis for income tax and expenses

Special methods agreements with trade bodies

Stamp duty reserve tax

Accountable date

Administration of penalties

Notice of determination


Procedure for collection and recovery

Recovery or repayment of tax

Relief from accountability

Statements of Practice

Statistical information, disclosure of

Supervision of tax advisers under Money Laundering Regulations

Supplied services

Stands at exhibition and conferences

Storage of goods

Taking control of goods, England and Wales

Tax avoidance schemes, disclosure requirements

Taxpayers charter

Taxpayers' charter

Tips, gratuities, service charges and PAYE


Assets, repairs and improvements

Capital v revenue expenditure

Computer software

Directors' loan accounts

Franchise payments

Income tax losses

Inheritance tax, transfers on death

Interest paid, capital and revenue elements

Legal and professional fees

Newly acquired assets

Partnerships recruiting new partners, costs of

Tax returns, avoiding errors

Training courses expenditure

Website development costs

Transfer of functions to

Expenditure facilitating


Transfer pricing risk assessment

Travelling expenses, payment of

Tribunal system of appeals

– see Appeals

Tribunals and inquiries

Tribunals system

Unclear advice, penalty for late submission


Unjust enrichment, restitutionary claims

Valuation of gas, election

VAT grouping

Voluntary disclosure of Swiss accounts made later

Website, unknown material on site

Withdrawal of approval of scheme

Withdrawing from appeal after receipt of new information, cost

Working Together with HMRC Initiative