In Karen Vrange v HMRC [2017] EWHC 1055 a taxpayer who ignored warnings about the Swiss bank levy was unable to claim back the levy paid under the UK/Switzerland cooperation agreement following disclosure of her offshore bank accounts.
Supreme Court dismisses Rangers EBT appeal
The Supreme Court has issued its judgement in RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45 and has agreed with HMRC that loans made to employees under the club's EBT loan scheme were in fact remuneration and so subject to tax and NIC.
Auto-enrolment fines: case study
The Pensions Regulator have published a case relating to Johnsons Shoe Company and a £40,000 fine for failing to comply with their auto-enrolment duties.
Agent Update June / July 2017
HMRC have issued their Agent Update for June / July 2017. We have summarised the key content for you with links to our detailed guidance on the topics covered.
Tax software blamed for malware attack
Recent spate of cyber attacks across Ukraine may have come from what appeared to be regular updates to tax software according to some leading software experts.
Online form for company CIS refunds
HMRC have a new online form for companies acting as subcontractors who need to reclaim CIS tax.
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