Hello
We are taking a closer look at some recent tribunal decisions affecting companies and their owners this week. We also have yet more updates on the Loan Charge and more VAT announcements.
Planned downtime: Making Tax Digital for VAT
HMRC is doing some work on its Making Tax Digital for VAT systems during office hours over the next few days. Check out the dates to avoid.
Information Notices: Request for any exchanges of correspondence too broad
In Havannah Quay Land Limited v HMRC [2019] TC7177 the FTT varied an information notice issued by HMRC to exclude a broadly drafted request for correspondence.
Third party information notice valid for Non-Residents too
In Mr and Mrs PQ v HMRC [2019] TC7199 the FTT decided that HMRC was able to issue a third party information notice to non-UK residents.
CIS VAT reverse charge start delayed
The start-date for the introduction of the Construction Industry Scheme (CIS) VAT Reverse charge has been set back a year to 1 October 2020.
Nichola's SME Tax W-update 6 September 2019
Hello
In this week's web-update: news on Making Tax Digital for Income tax as well as VAT, useful cases and much more.
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