SME Tax News

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.

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.

In July HMRC extended the Requirement to correct (RTC) deadline by 90 days where certain circumstances applied; the extended deadline of 29 December 2018 will soon be reached.

A group of just over 100 MPs have signed an early day motion calling on the government to significantly revise the legislation for the Disguised remuneration (EBT) loan charge, it has been the subject of both a recent debate in parliament and a House of Lords review of HMRC powers.