HMRC cancels daily penalties for Non-Resident Capital Gains Tax (NRCGT) Returns.

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.

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.

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.

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.