In Grenade (UK) Limited v Grenade Energy Limited & ANR, the ‘corporate veil’ did not protect a director from being held jointly liable with his company for the tort of passing off.
SME Tax News
In McNamara Joinery Ltd v HMRC [2016] TC 05278 problems getting hold of HMRC by phone were found to be a reasonable excuse for late payment of VAT.
In Dilip Amin v HMRC [2016] TC 05265 the partial disposal of an accountant's business premises did not qualify for CGT Entrepreneurs’ Relief just because he also disposed of some goodwill at the same time.
If you missed our summer web-updates, here is a summary for you!
HMRC have launched three consultations on ‘Tackling the hidden economy’ proposing tougher sanctions, conditionality and the extension of data-gathering powers.
Hello
This week we have a slightly employer-oriented edition. HMRC are sending out fines for late filing of what was the old Form 42 and there is a new Employer Bulletin. We also have a guide to the Apprenticeship levy and also apprenticeship funding.
HMRC say that they have started issuing penalty notices for late or non-filing of employment related securities annual returns.
HMRC have announced that taxpayers with Personal Tax Accounts can now make online claims for tax refunds.