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.
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.
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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.
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.
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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It is midsummer and it is sunny. 'I know a bank where the wild thyme blows...' and I am looking forward to a bit of gardening later. In the meantime let's talk some tax.
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