In Havannah Quay Land Limited v HMRC [2019] TC7177 the FTT varied an information notice issued by HMRC to exclude a broadly drafted request for correspondence.
Third party information notice valid for Non-Residents too
In Mr and Mrs PQ v HMRC [2019] TC7199 the FTT decided that HMRC was able to issue a third party information notice to non-UK residents.
CIS VAT reverse charge start delayed
The start-date for the introduction of the Construction Industry Scheme (CIS) VAT Reverse charge has been set back a year to 1 October 2020.
Nichola's SME Tax W-update 6 September 2019
Hello
In this week's web-update: news on Making Tax Digital for Income tax as well as VAT, useful cases and much more.
Shares sold by trust are eligible for Entrepreneurs Relief
In The Quentin Skinner 2005 Settlements v HMRC [2019] TC7312 the FTT approved an Entrepreneurs relief claim on a sale of shares by a trust: the 1 year period did not have to be met by a qualifying beneficiary if they already met the personal company conditions for shares held personally.
Starting work 2. Special rules for different types of earner/worker
Starting work, what kind of worker are you? What are the special rules for certain types of worker?
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