The EU has abandoned its plans to introduce a 3% digital tax levy after lack of agreement between member states. The move was vetoed by Ireland, Denmark and Sweden, meanwhile the UK, France, Italy and Spain have all proposed to introduce a digital tax at a national level.
SME Tax News
Under measures confirmed today, the Dutch Caribbean island of Aruba, Barbados, Belize, the British overseas territory of Bermuda, Fiji, the Marshall Islands, Oman, the United Arab Emirates, Vanuatu and Dominica all join the EU's tax haven blacklist.
Hello
We have lots of practical tips and guides for you this time, however the new consultation 'Off-Payroll working' in the private sector might also catch a lot of attention.
In Glais House v HMRC [2019] TC6945 the FTT agreed that capital allowances on fixtures in a pre Finance Act 2012 sale/purchase agreement were not limited to the vendor’s disposal value, but to its cost.
Is it possible to draft a successful appeal in under two hours? Why did a statutory review fail to spot the errors in HMRC's penalty case?
What tax claims need to be made before the end of the tax year? What are my tax filing requirements?
HMRC have opened a new consultation ‘Off-payroll working rules from April 2020’ about extending the public sector off-payroll working rules to the private sector from 6 April 2020.
HMRC have released details of a letter sent to the Loan Charge All Party Parliamentary Group which includes details of key dates, anonymised case studies and settlement statistics and deadlines.
Hello
As we enter the final month of yet another tax year we have created one of our special Employers’ What’s On? We report on HMRC latest Agent Update and we look at some practical taxing issues.
In J Dickinson and others v HMRC [2018] EWCA Civ 2798 the Court of Appeal refused to grant judicial review of APNs, despite HMRC having reneged on a promise not to enforce payment until the case had been heard by the First Tier Tribunal (FTT).