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.
SME Tax News
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.
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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).
In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC [2019] UKUT46 the Upper Tribunal (UT) found that insurance premiums paid by a company where the contracts were in a director’s name were not taxable as earnings.
HMRC have issued the Agent Update for February/March 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
HMRC have issued further guidance about how to report and pay the disguised remuneration loan charge which takes effect on 5 April 2019.