HMRC have published new advisory fuel rates for company car drivers which will apply from 1 September 2017.
HMRC: Childcare Service compensation
HMRC has posted 'Childcare Service compensation': it is offering parents compensation if they have been subjected to various technical difficulties in relation to its online Tax-free Childcare account.
First Opinion of GAAR Advisory Panel
The GAAR Advisory Panel (GAP) has published its first Opinion Notice, ‘Employee rewards using gold bullion’. It considers the consequences of remunerating employees by means of gold bullion held in an Employee Benefit Trust. This is the first published opinion of the GAP.
Agent update August/September 2017
HMRC have issued their Agent Update for August / September 2017. We have summarised the key content for you with links to our detailed guidance on the topics covered.
Deliberate error brought on by stress?
In Davinder Heaven v HMRC [2017] TC05992 a lack of suitable evidence resulted in penalties for deliberate error for omissions from a tax return for a stressed lawyer.
Discovery scope extended
In Gareth Clark v HMRC [2017] TC5856 the First Tier Tax Tribunal (FTT) extended the scope of discovery assessments. The case concerned a pensions unauthorised payment charge. The decision was confirmed by the Court of Appeal in February 2020.
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