Introduction

 

All the statutory powers previously exercised by Customs and Excise have been transferred to HMRC. HMRC are granted extensive powers by the Customs and Excise Management Act 1979 to deal with any ‘assigned matter’ (CEMA 1979, s. 1(1)), of which VAT is one. Further powers are vested in them by VATA 1994, Sch. 11, which deals with ‘administration, collection and enforcement’. Detailed provisions made under the authority of Value Added Tax Act 1994 are in the Value Added Tax Regulations 1995 (SI 1995/2518).

 

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HMRC Tax Investigation Specialists - London, Manchester, Birmingham - VAT Investigation Powers

The Power to make Assessments   HMRC’s powers to make assessments to recover VAT are in Value Added Tax Act 1994, s. 73.   Where:-   There…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - VAT Investigation Time-Limits

Time-Limits for making an Assessment   The normal time-limit for making an assessment is the later of:-   Two years after the end of the prescribed…

Vat Assessments - Value Added Tax Act 1994 - SJ Grange Ltd v C & E Commrs

Global Assessments   It was held in SJ Grange Ltd v C & E Commrs (1978) 1 BVC 210 that a notice of assessment need not…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - VAT Investigation Best Judgements

Best Judgement   HMRC must make any assessment to the best of their judgment (Value Added Tax Act 1994, s. 73(1)). In the leading case on this…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - VAT Investigation Alternative Assessments

Alternative Assessments   In University Court of the University of Glasgow v C & E Commrs [2003] BVC 501, the point at issue was whether Customs…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - Recovery of VAT

Recovery of VAT   VAT due from a taxable person is a debt due to the Crown (Value Added Tax Act 1994, Sch. 11, para. 5(1)). For the…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - HMRC Powers of Arrest

Power of Arrest   HMRC have power to arrest without a warrant anyone suspected of criminal fraud or using false documents (Value Added Tax Act 1994,…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - HMRC Powers in Respect of Records

Post-Finance Act 2008   The statutory record keeping requirement contained in Finance Act 2008, Sch. 37 is supported by the information powers included in Finance Act…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - HMRC Powers to take Samples

Power to take Samples, etc   If considered necessary for the protection of the revenue, HMRC can take samples from goods in the possession of a…

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - Entry and Search of Premises and Persons

Post-Finance Act 2008   Under the provisions introduced by Finance Act 2008, Sch. 36, HMRC has the power to enter any business premises and inspect:-  …

HMRC Tax Investigation Specialists - London, Manchester, Birmingham - Persons Affected

Persons Affected   A new trader often receives a ‘notice of requirement to give security’ if HMRC doubt his competence, solvency or integrity, for example if…
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