As well as branding the application of CEST “irrelevant”, HMRC added: “While CEST can be helpful in providing guidance, it is only the application of the legislation and relevant case law to the hypothetical facts that must be considered by the tribunal.”What a surprise.... HMRC not doing what they said they would do - the minute the result doesnt suit them...— Phil Manley (@pmanley82) July 1, 2019
Firms who thought they could rely on CEST (after originally being promised this was the case by HMRC)....think again...https://t.co/dyxHNJaHpk
“It is disappointing that HMRC attempted to have the CEST analysis excluded as evidence. Even more so that it hasn’t conducted a detailed assessment itself to agree what the correct CEST determination should be,” comments Chaplin. “The taxman appears to be acting in bad faith. CEST was supposed to offer certainty to taxpayers, yet HMRC is removing this by ignoring its own tool.”
Tax does have to be taxing.
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