New guidance on Making VAT digital

Last Updated: 30 August 2023

HMRC have amended VAT notice 700/22 to provide further guidance on the use of supplier statements, petty cash transactions and charity fundraising events.

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ER success: Preference shares were Ordinary shares

Last Updated: 30 August 2023

In Stephen Warshaw v HMRC [2019] TC08674 the FTT allowed an appeal against £1,158,916 of CGT: cumulative compounding preference shares were ordinary shares for Entrepreneurs' Relief.

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VAT registration required: Taxi firm owner was not an agent

Last Updated: 30 August 2023

In Bryn Williams v HMRC [2019] TC06963 the FTT held that a taxi firm owner should have registered for VAT; he was not acting as an agent for his drivers when contracting with local authorities.

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HMRC delay frustrates Discovery Assessment

Last Updated: 30 August 2023

In Hargreaves v HMRC [2019] TC07090 HMRC's long delay in raising an assessment on an £84m capital gain meant that there was no 'discovery' and it was invalid.

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Nichola's SME Tax W-date 3 May 2019

Last Updated: 30 August 2023

Hello

This time we are looking at shares, from share purchases to reorganisations.

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TaxAid and Tax Help job vacancies

Last Updated: 30 August 2023

We are happy to promote some exciting job vacacancies in tax for the amazing tax charities: TaxAid and Tax Help for Older People. 

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  1. ER claim fails: share capital is measured by nominal value
  2. Nichola's SME Tax W-update 26 April 2019
  3. Jobs in Tax: Tax writer and Adviser wanted
  4. Agent update April/May 2019
  5. Nichola's SME Tax W-update 23 April 2019

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