Weekly tax brief | 28 September 2022

A not so appealing statistic
Noel Mooney  
Recent statistics show a huge increase in the number of cases in the tax tribunals courts, a 738% increase in this quarter from the same period a year before. What has given rise to this increase and how can the backlog be addressed?

How hard is online filing and is HMRC sympathetic if you get it wrong?
Sarah Saunders
Online filing, how does HMRC deal with innocent errors? Not always sympathetically apparently. A recent tax tribunal case was brought by a taxpayer who believed they had filed their tax return online but had made an innocent error and was then faced by £1,300 of late filing penalties. With the increased reliance on online methods how many more innocent people will get caught out?

Government relaunches VAT refund scheme for free to access galleries and museums
Sarah Halsted
The VAT refund scheme for museums and galleries that are open to the public free of charge is reopening to new applicants this autumn. But how easy is it to join and will it benefit the organisations involved and their visitors?

Inheritance tax – what needs to change!
Eugenia Campbell   
The mini-budget brought many surprises but one tax that was left off the agenda was inheritance tax (IHT). IHT receipts continue to rise due to various factors and taxpayers were promised a reform during the conservative leadership hustings. As one of the least popular taxes in the UK and with the Office of Tax Simplification (OTS) facing closure, this is likely to be an area of increasing focus ahead of the formal Budget and radical reform may be imminent. So, what can Mr Kwarteng do to help?

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