In George Mantides Ltd v HMRC [2019] TC07202 the FTT reviewed the services of a hospital locum for the purposes IR35 and decided on a different outcome for each of two hospital contracts.
No daily penalties for Scottish LBTT returns
In Begbies Traynor (Central) LLP v Revenue Scotland [2019] FTSTC 4 the Scottish First tier tribunal allowed an appeal against penalties for a late LBTT return; Revenue Scotland had not met the legal conditions to permit them to charge daily penalties.
Offshore income and gains: there are No Safe Havens
Following this year’s spring statement HMRC published its updated strategy on tackling offshore tax compliance, ‘No Safe Havens 2019’ which extended it’s 2014 aims by targeting offshore avoidance as well as evasion.
Nichola's SME tax W-update 28 June 2019
Hello,
We thought that it was looking quiet on the news front this week, however, there are one or two really useful things, so do read on.
Breathing space scheme: consultation on a policy proposal
HM Treasury has published its policy conclusions on proposals for a ‘Breathing space scheme’ for individuals suffering from problem debt together with proposals for a statutory debt repayment plan.
CGT payment dates: taxpayers tell HMRC not to leave it too late
HMRC has published the conclusions of their research into how best to communicate the introduction of a 30 day payment window for CGT on UK residential property from April 2020.
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