Address changes

Tax update week ended 17 September 2010

20th September 2010

Naming and ShamingThe ability to “name and shame” is one of HMRC’s most controversial powers.4 conditions must apply:1. After deliberately evading tax, the individual has suffered at least one penalty.2.The penalties relate to wrongdoing, tax returns and VAT returns for periods after 1 April 2010.3.The underpaid tax is £25,000 or more.4.The individual has not fully co-operated, hence HMRC levied more more