The Scottish Parliament has announced that its Draft Budget 2018/19 will be published on 14 December 2017.
Car or van? VW Kombi v Vauxhall Vivaro
In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2017] TC06082 the FTT had to decide whether the VW Kombi and the Vauxhall Vivaro were cars or vans for the purpose of assessing employee benefits.
Update: on appeal in 2019, the Upper Tier tribunal confirmed this decision.
Nichola's SME Tax W-update 6 October 2017
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This week's highlights: the employment status of Ryanair pilots has once more hit the news and HMRC have opened a self-reporting hotline for businesses who are facilitating criminal tax evasion. The two are not linked.
How to self-report facilitation of tax evasion
As part of HMRC’s approach to dealing with the new offence of Criminal Facilitation of Tax Evasion, it has given details of how an organisation can self-report any such offence discovered.
Nichola's SME Tax w-update to 22 Sept 2017
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HMRC have announced that they have a new IT chief. Microsoft's Corporate Vice President Jacky Wright joins HMRC for what looks like a two-year stint and we wish her good luck in her difficult new job.
R & D and Patent Box prove popular with clients
HMRC have published their annual statistics for the uptake of Patent Box by companies, and for Research & Development Tax Credits.
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