Project Zacchaeus - Telematique Limited vs HMRC - Part 3
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Project Zacchaeus arose from the author's own experience of dealing with HM Revenue and Customs (HMRC) as an individual UK Taxpayer and as the Sole Director of a small UK company registered in England and Wales, Telematique Limited which led to the submission of seven Appeals to HM Courts and Tribunals Service (HMCTS) against HMRC between 05-Oct-2013 and 13-Dec-2014. The case is progressing in the English Courts and at the time of writing the final Tribunal Hearing has not yet been scheduled. Part 1 examined how HMRC sets its priorities and deploys its resources while Part 2 examined the compe...
Project Zacchaeus arose from the author's own experience of dealing with HM Revenue and Customs (HMRC) as an individual UK Taxpayer and as the Sole Director of a small UK company registered in England and Wales, Telematique Limited which led to the submission of seven Appeals to HM Courts and Tribunals Service (HMCTS) against HMRC between 05-Oct-2013 and 13-Dec-2014. The case is progressing in the English Courts and at the time of writing the final Tribunal Hearing has not yet been scheduled. Part 1 examined how HMRC sets its priorities and deploys its resources while Part 2 examined the competence of HMRC by comparison to the US federal tax collection authority, the Internal Revenue Service (IRS). In Part 3 we focus on how HMRC is coping with Globalization. We look at UK Corporation Tax and the new planned corporation tax levy. We then look at the top 91 UK based multinationals which made it to the FORBES 2000 list in May 2014 and the 641 companies that featured on the London Stock Exchange FTSE ALL list in May 2015 and we calculate the amount of UK corporation tax that these companies owed. We then compare this to how much Corporation Tax HMRC actually managed to collect.
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