In Caroline Sweby v HMRC [2022] TC08453, the First Tier Tribunal (FTT) refused HMRC’s attempt to extend time limits to serve their statement of case. HMRC had failed to follow the correct procedures and were time-barred from pursuing their appeal.
SME Tax News
In J Huntly v HMRC [2022] TC08466, the First Tier Tribunal (FTT) accepted that the delay to the filing of a late appeal was justified due to fraud, COVID-19 and working on offshore rigs. With the late appeal allowed, the case will be joined with nine other victims of Capital Allowances Consulting Limited (CAC).
In Robert Don Hunter Dougan v HMRC [2022] TC8471, the First Tier Tribunal (FTT) ruled the taxpayer had not deliberately intended to bring about a loss of tax despite failing to file tax returns on time. This meant some discovery assessments had not been validly issued. The remaining discovery assessment was upheld.
HMRC's latest Trusts and Estates newsletter contains some useful information. Here is our enhanced version.
Missed our SME Tax Web-updates in April? Here is a summary of the month.
Hello
We have some stunning new content this week for you, including new online calculators and indispensable new tax planning guides. We also have another HMRC Agent Update, we have two IR35 appeals and the curious case in which HMRC was unable to make a discovery assessment because the agent filing the tax return was not authorised by the taxpayer.
In HMRC v Atholl House Productions Limited [2022] EWCA Civ 501, presenter Kaye Adam's IR35 case has been remitted back to Upper Tribunal (UT) by Court of Appeal (CoA). The CoA found that the First Tier Tribunal (FTT) and UT had both erred in considering relevant case law and the terms of the contractual relationship between Ms Adams and the BBC.
In Kickabout Productions Limited v HMRC [2022] EWCA Civ 502, the Court of Appeal agreed that a TalkSPORT presenter, Paul Hawksbee was an employee subject to IR35. There was sufficient mutuality of obligation and control and any other factors considered added little to the case.
The Chancellor, Rishi Sunak, has announced that £25 million will be spent on a new Public Sector Fraud Authority (PSFA) taskforce that will enlist an elite team of experts to crack down on fraudsters who took advantage of the government's Covid support schemes.
HMRC have opened a new consultation ‘Income Tax: Low-income trusts and estates’ which considers whether trusts and estates with small amounts of income should be removed from Income Tax.