Nichola's SME Tax W-update 13 September 2019

Last Updated: 30 August 2023

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.

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Planned downtime: Making Tax Digital for VAT

Last Updated: 30 August 2023

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.

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Information Notices: Request for any exchanges of correspondence too broad

Last Updated: 30 August 2023

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.

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Third party information notice valid for Non-Residents too

Last Updated: 30 August 2023

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.

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CIS VAT reverse charge start delayed

Last Updated: 30 August 2023

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. 

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Nichola's SME Tax W-update 6 September 2019

Last Updated: 30 August 2023

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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  1. Shares sold by trust are eligible for Entrepreneurs Relief
  2. Starting work 2. Special rules for different types of earner/worker
  3. Nichola's SME Tax W-update 30 August 2019
  4. Discovery time bomb for Personal Service Companies
  5. Trusts and Estates: What’s New? August 2019

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