The Government’s new savings allowance is an excellent idea but needlessly complex in its implementation says the Low Incomes Tax Reform Group (LITRG).
Self-employment review
Julie Deane, CEO of the Cambridge Satchel Company, has made ten recommendations along with her self-employment review, which was commissioned by David Cameron in July last year.
CIS: reliance on accountant not a reasonable excuse
In David Crossman v HMRC [2016] UKFTT TC04811 the First Tier Tribunal (FTT) denied a claim for reasonable excuse when an accountant failed to notify a bathroom fitter of his obligations under the CIS scheme, but agreed that some payments he made were not within the scheme.
EBTs' exclusion from the LDF was fair
In R (on the application of City Shoes Wholesale Ltd) v HMRC [2016] EWHX 107 (Admin) an application for judicial review was denied to nine EBT operators who were refused the benefits of the LDF.
Quick consultation: proposals to require agents to write to clients on HMRC’s behalf
HMRC has carried out a very short consultation into proposed regulations which will have implications for everyone involved in providing tax advice, requiring advisers to notify their clients about the "Common Reporting Standard".
Another doctor's travel and subsistence claim fails
In Dr Sharat Jain v HMRC TC 04788 [2015], an NHS consultant who carried on private work at weekends from various hospitals was disallowed his home to travel and subsistence costs. They were not wholly and exclusively incurred: the FTT applied the reasoning from the Dr Samadian decision.
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