Follower Notices challenged

Last Updated: 31 August 2023

In David Benton, Steve Jackson, Paul Hudson v HMRC [2017] participants in tax schemes tried to bar HMRC from their penalty appeals on the basis that Follower Notices were invalid.

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Record fines for auto-enrolment failures

Last Updated: 31 August 2023

The Pensions Regulator has netted more than £6 million in fines following compulsory pensions auto-enrolment for employers.

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Welsh LTT receives Royal Assent

Last Updated: 31 August 2023

The Welsh Land Transaction Tax (LTT) received Royal Assent on 24 May 2017.

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Partnership penalty: HMRC decision flawed

Last Updated: 31 August 2023

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.

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New advisory fuel rates from June

Last Updated: 31 August 2023

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

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Finance Bill 2017: Royal Assent

Last Updated: 31 August 2023

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

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  1. HMRC tackles football transfer fees
  2. Parliament cuts Finance Bill ahead of General Election
  3. Finance Bill (No 2) 2017 Bill: amended version
  4. The fate of the Finance (No 2) Bill 2016/17
  5. Consultation: Making Tax Digital sanctions for late submission and late payment

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