In Patel & Anor v HMRC [2018] TC 6426 the FTT found that HMRC could not open valid enquiries into returns which had been submitted voluntarily without any notice to file being issued.
SME Tax News
In Andrew Monaghan v HMRC [2018] TC06408, a commission received by a pension scheme's member was not a pensions unauthorised payment and in any case, the legislation did not permit HMRC to make a discovery assessment.
Hello
This time we have a bit of a mix for you. We are introducing the first of a set of new guides on different trade, professions and vocations. Today, we have the formal launch of our Disguised Remuneration Zone and updated guides for companies and their owners. Plus our pick of topical SME case law.
The Department for Business, Energy & Industrial Strategy (BEIS) has issued a new consultation looking at the misuse of limited partnerships and reforming the law in this area.
Rajesh Gill v HMRC [2017] TC06477 the FTT decided that share dealing could be a commercial trade in respect of side-ways loss relief, it also considered a procedural point: could HMRC 'ambush' the tribunal with late evidence? The answer that was expensive for HMRC.
The Treasury Committee has launched a call for evidence in respect of four areas: VAT and the tax gap, VAT and Brexit, VAT and business and VAT and good tax policy.
An inquiry has been launched by the Treasury Sub-Committee into the progress made by HMRC in recent years in dealing with tax avoidance and evasion.
The Treasury Sub-Committee has recently opened an inquiry into the conduct of tax enquiries and the resolution of tax disputes.