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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Shares sold by trust are eligible for Entrepreneurs Relief

Last Updated: 30 August 2023

In The Quentin Skinner 2005 Settlements v HMRC [2019] TC7312 the FTT approved an Entrepreneurs relief claim on a sale of shares by a trust: the 1 year period did not have to be met by a qualifying beneficiary if they already met the personal company conditions for shares held personally.

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Starting work 2. Special rules for different types of earner/worker

Last Updated: 04 February 2025

Starting work, what kind of worker are you? What are the special rules for certain types of worker?

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  1. Nichola's SME Tax W-update 30 August 2019
  2. Discovery time bomb for Personal Service Companies
  3. Trusts and Estates: What’s New? August 2019
  4. Nichola's SME Tax W-update 23 August 2019
  5. Employer bulletin: August 2019

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