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In Get Onbord Limited (in liquidation) v HMRC [2024] TC09238, the First Tax Tribunal (FTT) considered the meaning of R&D as whether a project heavily reliant on Open Source coding and software to develop a streamlined and AI-automated process for onboarding new clients under the Money Laundering Regulations (MLR) was actually engaged in 'research and development' in terms of the BEIS Guidelines. The FTT also advised future claimants on their approach to case management.
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Now that the election period has concluded, we wait to see what changes in the tax world will be announced.
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This time we feature some detailed analysis of the potential consequences of an 'upstream' loan in a management buyout. We also note that HMRC has some unusual wording in some tax enquiry letters, there is an update on the new identity verification process that will soon be required by Companies House and another useful selection of cases from the tribunals.
There are some curious typos in a HMRC Income from Property information request letter which is combined with an evident misunderstanding of HMRC's powers. Upon closer inspection, it looks suspiciously like the work of ChatGPT, or is it just human error?
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This week we look at the 'tax gap', report on a rare victory for a taxpayer in a Stamp Duty Land Tax (SDLT) appeal, learn a little bit more on the unallowable purpose rule in loan relationships and have news on NICs refunds. All in all another interesting week in tax!
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As we roll towards the end of June, don't overlook the next major employer reporting obligations: form P11D (returns of benefits and expenses) and the employer's declaration P11D(b). Employment Related Securities (ERS) returns are due by 6 July.
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