HMRC have a new online form for companies acting as subcontractors who need to reclaim CIS tax.
HMRC cancels daily penalties for NRCGT returns
HMRC cancels daily penalties for Non-Resident Capital Gains Tax (NRCGT) Returns.
Summer Finance Bill 2017
There will be a Summer Finance Bill and also a National Insurance Bill now that MPs are back in Westminster. These were announced in the Queen's Speech last week.
Should you ignore a student loan notification?
Public authorities have started receiving student loan notifications and messages from HMRC’s Generic Notification Service (GNS) about a failure to deduct repayments from workers caught under the revised IR35 rules.
Sting in related company planning
In James H Donald (Darvel) Limited v HMRC [2017] TC05908 the First Tier Tax Tribunal (FTT) considered whether tax self assessed by related companies could be offset against a liability incurred by a different company following an enquiry.
Follower Notices challenged
In David Benton, Steve Jackson, Paul Hudson v HMRC [2017] participants in tax schemes tried to bar HMRC from their penalty appeals on the basis that Follower Notices were invalid.
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