Hanna (not HannaH!) has been with Aspire since July 2016 and spends much of her time dealing with HM Revenue and Customs enquiries, including National Minimum Wage, employment status, Construction Industry Scheme, Supervision, Direction and Control under the Agency Legislation and Pay As You Earn. However, Hanna and the whole Aspire team, have notably been exposed to an increasing number of VAT inspections.

Hanna has started at the deep end in terms of dealing with HMRC VAT inspections and has assisted clients in defending themselves against input tax denials on the basis of the Kittel principle (“known or should have known”). This includes spending a great deal of time talking about Supply Chain Management and due diligence, with both clients and HMRC.

Hanna has also developed a good rapport with various HMRC officers in the Fraud Investigation Service which enables her to hold open discussions about different topics and obtain an understanding of HMRC’s view on certain matters – albeit very often they “agree to disagree”!

Recently, this rapport has enabled Aspire to obtain a greater understanding of the penalty regimes which can be applied in “Kittel” cases and also the risk posed to directors personally.

Aside from Kittel, Hanna has also spent a lot of time dealing with VAT de-registrations, either on the basis that HMRC consider the VAT number was going to be used fraudulently (Ablessio) or because the trader did not update their address details – yes, it really can be both ends of the spectrum! This is why Hanna loves her career at Aspire, because no two days are ever the same.

What the bird tweeted

News and Blogs

18

January

Jan

Government announces reintroduction of the Statutory Sick Pay Rebate Scheme

HMRC have confirmed that the Statutory Sick Pay Rebate Scheme (“SSPRS”) will be ...

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10

January

Jan

HMRC waives late payment penalties for Self Assessment

On 6 January 2022 HMRC announced that they will not be charging late filing pena ...

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06

January

Jan

HMRC’s late payment interest rate rises to 2.75%

HMRC announced that its late payment interest rates increased from 4 January 202 ...

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