In City Shoes Wholesale Ltd & Ors v HMRC [2018] EWCA Civ 315 the Court of Appeal agreed there was no conspicuous unfairness leading to an abuse of power by HMRC in denying the Liechtenstein Disclosure Facility (LDF) to users of EBT schemes.
In City Shoes Wholesale Ltd & Ors v HMRC [2018] EWCA Civ 315 the Court of Appeal agreed there was no conspicuous unfairness leading to an abuse of power by HMRC in denying the Liechtenstein Disclosure Facility (LDF) to users of EBT schemes.
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In this web-update we look at HMRC's powers when it comes to issuing third party information notices to accountants, we feature our all new toolkits for non-residents with offshore property, non-UK domiciled taxpayers and much, much more.
In 2017 the General Anti-Abuse Rule advisory panel (GAP) gave its first four opinions; it has now released its fifth opinion in respect of employee reward schemes giving HMRC a 100% success rate before the GAP.
HMRC have published a consultation on Extension of Offshore Time Limits, which looks at giving HMRC twelve years in which to raise assessments where there is “non-deliberate offshore non-compliance”.
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We have a fun-packed web-update this time. IR35, Sole trader v Limited company, trust registration deadlines, last minute R & D and Nesquick.
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