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
Hello
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).
Record fines for auto-enrolment failures
The Pensions Regulator has netted more than £6 million in fines following compulsory pensions auto-enrolment for employers.
Nichola's SME Tax W-update 2 June 2017
Hello,
This week we are returning to one of my favourite topics: penalties and appeals. If you have looked at the FTT's decisions recently you will note that we are drowning in tax penalty cases.
Welsh LTT receives Royal Assent
The Welsh Land Transaction Tax (LTT) received Royal Assent on 24 May 2017.
Partnership penalty: HMRC decision flawed
in Mrs R Rendall v HMRC [2013] TC6011 the FTT decided to quash £3,200 of late partnership filing penalties. HMRC had all the correct information and had given incorrect advice on filing: giving a penalty in such circumstances was clearly not the intention of the law.
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