{"version":"1.0","provider_name":"Beyond Compliance: Technical &amp; Advisory Insights","provider_url":"https:\/\/www.taxpartnersuk.com\/blog","author_name":"Tax Partners","author_url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/","title":"HMRC guidance not law! - Beyond Compliance: Technical &amp; Advisory Insights","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"J5M5s9HKYo\"><a href=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-guidance-not-law\/\">HMRC guidance not law!<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-guidance-not-law\/embed\/#?secret=J5M5s9HKYo\" width=\"600\" height=\"338\" title=\"&#8220;HMRC guidance not law!&#8221; &#8212; Beyond Compliance: Technical &amp; Advisory Insights\" data-secret=\"J5M5s9HKYo\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.taxpartnersuk.com\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Mohammed Salem Kadhem v HMRC (FTT- TC05929 &#8211; 06 June 1977) HMRC have long been aggressively pursuing company directors to file their tax returns regardless of whether the director had any income from the company and had tax payable. This interesting clearly establishes that HMRC guidance is definitely not the law nor does it reflect [&hellip;]"}