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The Adjudicator’s Office is a UK non-departmental public body which was set up in 1993, initially to look into complaints about the Inland Revenue (including the Valuation Office Agency). HM Customs and Excise and the Contributions Agency joined in 1995. From 2003 the office also took on complaints about The Insolvency Service.
HMRC was not unjustly enriched by a payment to discharge a tax liability because the tax liability must have been due under the statute. Even if HMRC was enriched by the value of the claimant's forgone tax relief credits, and even if the gain would not have been made but for the claimant's use of the relief, HMRC did not gain at the FII Group's ...
His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC) [4] [5] is a non-ministerial department of the UK government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.
An independent adjudicator is an authorized judge in the United Kingdom who has the power to make binding decisions in a particular field. The mechanism is designed to represent the interests of groups which would otherwise have gone unrepresented, such as students with a complaint against their university.
HMRC could issue a post-clearance demand (in respect of customs duty) after the expiry of the normal three year time limit where criminal proceedings were relevant. However, HMRC cannot issue demands unitarily without any time limit as this would be in breach of the fundamental principle of legal certainty under EU law. [1]
Disputed applications to Land Registry were determined by the Adjudicator to HM Land Registry, an independent office created by the Land Registration Act 2002. Under previous legislation this function had been the responsibility of the Chief Land Registrar.
Review when a taxpayer is prevented from challenging the validity of an enquiry into their tax return by HMRC where both parties have proceeded, for nearly a decade, on the mistaken assumption that the enquiry was validly initiated by a letter sent to the taxpayer. [12] Times Travel (UK) Ltd v Pakistan International Airlines Corp [2021] UKSC 40
The Insolvency Service is responsible for authorising and regulating the insolvency profession. They: [1] administer and look into the affairs of bankrupts, people subject to debt relief orders, and liquidated companies, making reports of any directors’ misconduct