Child benefit charge: ignorance of law no excuse

Last Updated: 31 August 2023

In G Nonyane v HMRC [2017] UKFTT TC05577, the First-Tier Tribunal (FTT) found that the discovery assessment issued to a taxpayer claiming not to know about the new High-Income Child Benefit Charge (HICBC) was valid.

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Optimistic expense claims

Last Updated: 31 August 2023

Ahead of the 31 January filling deadline HMRC have released a list of the most outlandish expense claims they saw in 2014/15.

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Scottish Limited Partnerships: Next steps

Last Updated: 31 August 2023

The government has published a response to the consultation ‘Limited Partnerships: Reform of Limited Partnership Law’. The consultation examined how to limit the risk of misuse of limited partnerships and ways in which laws could be updated.

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Taxpayer's duty to ensure tax payment clears

Last Updated: 31 August 2023

In W Coomber v HMRC [2016] UKFTT 0809 the First-Tier Tribunal (FTT) dismissed the taxpayer’s appeal that he had a reasonable excuse because the bank failed to honour his cheque despite sufficient funds.

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Losses restricted for uncommercial dairy farmers

Last Updated: 31 August 2023

In Bryan Scambler & Rebecca Scambler v HMRC [2017] UKUT 001 the Upper Tribunal (UT) denied sideways loss relief for dairy farmers who had made losses for over five years.

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Making Tax Digital: changes needed

Last Updated: 31 August 2023

The House of Commons Treasury Committee have published a report recommending that HMRC change their approach to Making Tax Digital (MTD).

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  1. Tax credits: don't miss 31 Jan deadline
  2. CGT error in LDF claim adds further penalties
  3. Happy Christmas
  4. Top 10 hits of 2016
  5. Tax deduction for daughter's motor racing sponsorship

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