Public authorities have started receiving student loan notifications and messages from HMRC’s Generic Notification Service (GNS) about a failure to deduct repayments from workers caught under the revised IR35 rules.
Sting in related company planning
In James H Donald (Darvel) Limited v HMRC [2017] TC05908 the First Tier Tax Tribunal (FTT) considered whether tax self assessed by related companies could be offset against a liability incurred by a different company following an enquiry.
Follower Notices challenged
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.
Record fines for auto-enrolment failures
The Pensions Regulator has netted more than £6 million in fines following compulsory pensions auto-enrolment for employers.
Welsh LTT receives Royal Assent
The Welsh Land Transaction Tax (LTT) received Royal Assent on 24 May 2017.
Partnership penalty: HMRC decision flawed
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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