In Krysystof Kaczmarcycyk v HMRC [2017] TC5754, a company director was fined over £3,500 in late filing penalties as despite having no UK tax liabilties he ignored a s8 notice to file a Self Assessment return The First Tier Tribunal (FTT) did not consider that there was any special circumstances that could have allowed a special reduction.
SME Tax News
In Jackson Grundy Limited v HMRC [2016] TC04981 the First-tier Tribunal (FTT) reduced an estate agent’s record breaking penalty for money laundering failures by £164K. The Office of Fair Trading
HMRC have published new advisory fuel rates for company car drivers which will apply from 1 June 2017.
in Mrs R Rendall v HMRC [2013] TC6011 the FTT decided to quash £3,200 of late partnership filing penalties. HMRC had all the correct information and had given incorrect advice on filing: giving a penalty in such circumstances was clearly not the intention of the law.
In Anthony and Tracy Lee Hancock v HMRC [2017] EWCA Civ 198 the Court of Appeal found that the conversion of QCBs and a non-QCBs into a single new QCB should be treated as two separate conversions: tax was due on redemption.
In New Way Cleaning Ltd v HMRC [2017] UKFTT TC5769 the First-Tier Tribunal (FTT) considered what statutory documentation is reasonably required under a Schedule 36 Notice relating to PAYE.
The Welsh Land Transaction Tax (LTT) received Royal Assent on 24 May 2017.
The Ministry of Justice is beta testing a new online tax appeals service and it is looking for taxpayers and representatives to test it.
In The Brain Disorders Research Limited Partnership & Neil Hockin v HMRC [2017] UKUT 0176 the Upper Tribunal (UT) found that a tax avoidance scheme was a sham and the partnership involved was not trading.
In R&J Birkett T/A The Orchards Residential Home & Others v HMRC [2017] UK UT 0089 the Upper Tribunal upheld daily penalties for failure to comply with information notices where initial fixed penalties were under appeal.