In Curzon Capital Ltd v HMRC [2019] TC 6949 the FTT found that although the company was involved in notifiable tax avoidance schemes it was not the promoter.
SME Tax News
HMRC has published the conclusions of their research into how best to communicate the introduction of a 30 day payment window for CGT on UK residential property from April 2020.
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It is midsummer and it is sunny. 'I know a bank where the wild thyme blows...' and I am looking forward to a bit of gardening later. In the meantime let's talk some tax.
In Paul Wheeler v HMRC [2019] TC07164 the FTT granted a costs award against an unrepresented taxpayer for unreasonable behaviour; to be enforced in the future when he has sufficient funds.
HMRC have released additional guidance explaining how taxpayers using employment related disguised remuneration schemes can pay their loan charge direct.
Recent experiences with the HMRC Stamp Office suggest that it is struggling to keep up with the current volume of transactions following recent changes to the SDLT filing and payment window.
HMRC have published a response to their consultation on the new Structures and Buildings allowance and in their final draft of the legislation and guidance have amended some of the original proposals.
In Talkative Limited v HMRC [2019] TC07172 the FTT dismissed an appeal against late filing penalties for an employment related securities return; ignorance of the law and reliance on an adviser were not reasonable excuses.
HMRC have published their Employer Bulletin for June 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.
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Good news this week for some who received High Income Child Benefit Charge late notification penalties. A new Agent update and our Virtual Tax Partner Toolkit 'TAMI' expands.