In The Crown and Cushion Hotel v HMRC [2016] TC05492 the First Tier Tribunal (FTT) allowed a deduction for corporation tax for payments made sponsoring the director's daughter’s motor sports activities.

HMRC have issued their Agent Update for December 2016 / January 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.

In Gas Recovery and Recycle Ltd v HMRC [2016] TC05473 the First Tier Tribunal (FTT) despite making a different interpretation of the rules to HMRC denied a claim for R&D relief: expenditure was not paid for until after the claim was made. 

HMRC have published a response to their consultation earlier this year on ‘Off-payroll working in the public sector: reform of the intermediaries legislation’.

HMRC have published a consultation ‘Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures’ as part of their ongoing offshore tax evasion strategy.