In Robert Gaines-Cooper v HMRC [2011] UKSC 47 an international business man lost his residency appeal in the Supreme Court. Judges decided 4-1 that he had never left the UK when he moved abroad and remained UK resident.
Archived SME tax news
Dave Hartnett, HMRC's Permanent Secretary has admitted to MPs that he made a £8 million "error" when agreeing a tax settlement with investment bank Goldman Sachs.
The Treasury Solicitor has made a partial U-turn in respect of Bona Vacantia.
Some good news:
Self-employed lecturers, teachers, instructors or those in a similar capacity may have simplified National Insurance arrangements from 6 April 2012.
In Revenue & Customs Brief 36/11 HMRC has announced a concession with regard to VAT on salary sacrifice arrangements for agreements in place at 28 July 2011.
Under the new SA late filing regime a late filing penalty applies regardless of whether you have a liability or made a payment.
To the bemusement of observers HMRC has announced that it is continuing its Business Record Checks programme; this is before it has had a chance to evaluate the findings of its latest efforts.
The tax bodies have made a second round of comments ahead of HMRC's Tax Agent Strategy consultation (TAS) deadline.
New Self Assessment penalties for late returns and late affect returns for 2010/11 which are shortly becoming due.