New Disclosure Opportunity

Tax Health Plan (Amnesty for Medical Professionals)

Liechtenstein Disclosure Facility

Income Tax investigations

Corporation Tax investigations

Disputes, Tribunals and Internal Review

Civil Investigation of Fraud

Specialist Investigations

Criminal Prosecutions

Employer Compliance Visits, Status Enquiries and IR35

VAT inspections

 

Historical VAT investigations are far less common than direct taxes enquiries. VAT returns are made far more regularly and quickly than Income Tax, Corporation Tax and PAYE returns. Large scale VAT investigations tend to be concerned with huge multimillion pound frauds.

Whilst the Inland Revenue and HM Customs and Excise merged some time ago there are still significant cultural rifts in the organisation. It is only now that information powers have been aligned for consistency, for example. When an Income Tax or Corporation Tax investigation is concluded, the VAT consequences (if any) will be agreed and settled by a separate department within HM Revenue and Customs.

VAT is a highly technical area and most VAT inspections are concerned with the technical interpretation of the VAT rules. Errors often arise quite innocently. Hector Hector would normally refer technical VAT problems and disputes to one of our "associate" specialist practices.