in Mrs R Rendall v HMRC [2013] TC6011 the FTT decided to quash £3,200 of late partnership filing penalties. HMRC had all the correct information and had given incorrect advice on filing: giving a penalty in such circumstances was clearly not the intention of the law.

HMRC have published new advisory fuel rates for company car drivers which will apply from 1 June 2017.

Finance (No 2) Bill 2017 received Royal Assent on 27 April 2017, becoming Finance Act 2017 and parliament was dissolved on 3 May 2017.

On Wednesday morning HMRC raided football clubs Newcastle United and West Ham United as part of an investigation into tax fraud. It is probably in connection with transfer fees.

Parliament has decided to drop more than half of the Finance (No 2) 2017 Bill: there is unsufficient time to debate the full bill before June's General Election. It also made some amendments and added five new clauses to remaining bill.