Public authorities have started receiving student loan notifications and messages from HMRC’s Generic Notification Service (GNS) about a failure to deduct repayments from workers caught under the revised IR35 rules.
Nichola's SME Tax w-update 23 June 2017
Hello
Just a short news update this week. We feature a new guide that will answer many of your FAQs: Gardens: selling or developing, CGT or Income Tax treatment?
Sting in related company planning
In James H Donald (Darvel) Limited v HMRC [2017] TC05908 the First Tier Tax Tribunal (FTT) considered whether tax self assessed by related companies could be offset against a liability incurred by a different company following an enquiry.
Nichola's SME Tax w-update 16 June 2017
Hello
This time we feature our Land and Property update and a really interesting business separation VAT case. There is of course much more...
Follower Notices challenged
In David Benton, Steve Jackson, Paul Hudson v HMRC [2017] participants in tax schemes tried to bar HMRC from their penalty appeals on the basis that Follower Notices were invalid.
Nichola's SME Tax w-update 9 June 2017
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Now that the election is over, we can look forward to a mini-budget and another finance bill to legislate all those things that were missed off the last Finance Act. We expect the undoing of what was originally billed as a triple lock on income tax, VAT and NICs and also more 'stealth taxes' (penalties).
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