In G Nonyane v HMRC [2017] UKFTT TC05577, the First-Tier Tribunal (FTT) found that the discovery assessment issued to a taxpayer claiming not to know about the new High-Income Child Benefit Charge (HICBC) was valid.
Optimistic expense claims
Ahead of the 31 January filling deadline HMRC have released a list of the most outlandish expense claims they saw in 2014/15.
Scottish Limited Partnerships: Next steps
The government has published a response to the consultation ‘Limited Partnerships: Reform of Limited Partnership Law’. The consultation examined how to limit the risk of misuse of limited partnerships and ways in which laws could be updated.
Taxpayer's duty to ensure tax payment clears
In W Coomber v HMRC [2016] UKFTT 0809 the First-Tier Tribunal (FTT) dismissed the taxpayer’s appeal that he had a reasonable excuse because the bank failed to honour his cheque despite sufficient funds.
Losses restricted for uncommercial dairy farmers
In Bryan Scambler & Rebecca Scambler v HMRC [2017] UKUT 001 the Upper Tribunal (UT) denied sideways loss relief for dairy farmers who had made losses for over five years.
Making Tax Digital: changes needed
The House of Commons Treasury Committee have published a report recommending that HMRC change their approach to Making Tax Digital (MTD).
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