HMRC have published a response to their consultation earlier this year on ‘Reform of the substantial shareholdings exemption’.
SME Tax News
HMRC have just issued some guidance for taxpayers who receive a follower notice or accelerated payment notice.
HMRC have published a response to their consultation earlier this year on ‘Reforms to corporation tax loss relief’.
HMRC have published a response to their consultation earlier this year: ‘Consultation on salary sacrifice for the provision of benefits in kind.’
In B&K Lavery Property Trading Partnership v HMRC [2016] UKUT 0525 the Upper Tribunal (UT) rejected an application to strike out an appeal on the grounds that HMRC had raised an argument not included in their closure notice.
HMRC have published a response to their consultation earlier this year on ‘Company car tax for ultra low emission cars (ULEV)’.
Finance Bill 2017 introduces more rules to target disguised remuneration, including a charge on all remaining untaxed loans and extending the rules to the self-employed and partners.
In Gas Recovery and Recycle Ltd v HMRC [2016] TC05473 the First Tier Tribunal (FTT) despite making a different interpretation of the rules to HMRC denied a claim for R&D relief: expenditure was not paid for until after the claim was made.
HMRC have published a response to their consultation earlier this year on ‘Off-payroll working in the public sector: reform of the intermediaries legislation’.
HMRC have published a consultation ‘Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures’ as part of their ongoing offshore tax evasion strategy.