In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2017] TC06082 the FTT had to decide whether the VW Kombi and the Vauxhall Vivaro were cars or vans for the purpose of assessing employee benefits.
Update: on appeal in 2019, the Upper Tier tribunal confirmed this decision.
As part of HMRC’s approach to dealing with the new offence of Criminal Facilitation of Tax Evasion, it has given details of how an organisation can self-report any such offence discovered.
HMRC have published their annual statistics for the uptake of Patent Box by companies, and for Research & Development Tax Credits.
Following complaint from HMRC, the Advertising Standards Authority (ASA) have ruled that the way in which a tax avoidance scheme was marketed was misleading and have ordered the advert be changed.
The chancellor has announced that the Autumn Budget 2017 will be held on Wednesday 22 November 2017.
HMRC have published draft secondary and tertiary legislation and guidance in respect of Making Tax Digital for business, for Income Tax and VAT, together with draft guidance on MTD for VAT. Comments are invited by 10 Nov 2017.
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