Courts and Tribunals: February 2018

Tribunal was correct to find taxpayer failed to meet required condition to change his accounting date The Upper Tribunal (UT) has dismissed an appeal by a taxpayer who claimed that the First-tier... Read more

VAT news and cases roundup: February 2019

HMRC reached correct conclusion by a flawed decision-making process An appeal against a decision of HMRC to issue a notice of requirement (NoR) to provide security under VATA 1994, Sch 11, para... Read more

One Month in a Minute: February 2019

Spring Statement – 13 March The Chancellor has announced that the Spring Statement will be on Wednesday 13 March. Read more

IR35 Tax Reforms - the latest updates for 2019

The Intermediaries Legislation (IR35) which was first introduced in the early 2000’s, has the purpose to retract tax advantages for individuals who present themselves as a limited business. The... Read more

Cross-party opposition to extending time limits in ‘offshore matters’

It is not often that amendments to the annual Finance Bill make headline news, and rarer still that they are forced on the Government by cross-party groups of MPs. In the past week, the Bill was... Read more

The ‘digital exclusion’ exemption for MTD: Its origin and scope

Of the recommendations of the recent Report on Making Tax Digital for VAT: Treating small businesses fairly by the House of Lords Economic Affairs Committee (Finance Bill Sub-Committee), one in... Read more

HMRC review HICBC failure to notify penalties

HMRC’s announcement that they would review certain cases where penalties were charged on taxpayers who had failed to register for the high income child benefit charge (HICBC), and refund them... Read more

The disguised remuneration loan charge: ‘No legal or moral basis’ or a fair anti-avoidance measure?

The loan charge is an attempt to tax certain so-called ‘disguised remuneration’ schemes under which employees, workers or contractors are paid not through wages or salary subject to payroll taxes,... Read more

There’s No Time Like the Present To Get Prepared for Making Tax Digital (MTD)

Making Tax Digital (MTD) will become effective from 1 April 2019. It’s a government initiative that requires businesses with an annual turnover above the VAT threshold (£85k) to submit their... Read more

Can HMRC guidance be relied upon?

The Office of Tax Simplification (OTS) has published a timely report entitled ‘Guidance for taxpayers: a vision for the future’. The report’s vision is for guidance geared to the needs of users,... Read more

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