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What a week, in politics not tax. I was not going to mention the 'B' word though, as enough is enough.
SME Tax News
The draft Scottish Budget for 2019/20 was announced by Scottish Finance secretary Derek MacKay on 12 December 2018 as planned.
In Gary Hymanson v HMRC [2018] TC 6815, the FTT determined that a taxpayer did not lose his fixed protection certificate because he made a mistake in making payments to his pensions.
HMRC have published their Employer Bulletin for December 2018. We summarise the key content for you, with links to our detailed guidance on the topics covered.
In Vacation Rentals v HMRC [2018] UKUT 0383, upon judicial review, the Upper Tribunal held that a taxpayer had legitimate expectation when it relied on a Business Brief from HMRC about VAT on card handling charges.
HMRC have issued their tool “Check if you need to send a Self-Assessment Tax return” for 2017/18. We have tested it on ourselves and the results were somewhat confusing.
Hello
It's beginning to feel a bit more like Christmas... We have been making our new Advent Calendar. It is designed to bring a little sparkle to your desks while the current political crisis drags on and before we reach the finale of the Self Assessment season.
In Scott Anthony Jagger [2018] v HMRC TC6774 the FTT determined that HMRC had miscalculated the 6 month and 12 month late filing penalty.
In Janet Addo v HMRC [2018] TC06700 the FTT allowed a taxpayer’s application to gain access to HMRC’s specialist team documents. They had been relied on by HMRC’s relevant officer in making a Discovery Assessment.
The National Audit Office's 'Investigation into the BBC’s engagement with personal service companies' reveals that the BBC thinks many of its workers have a special employment status and, it has financially compensated some freelancers for their extra costs of IR35.