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.

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.

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.

The House of Commons Treasury Committee have published a report recommending that HMRC change their approach to Making Tax Digital (MTD).

The Low Incomes Tax Reform Group (LITRG) is urging tax credit claimants who have submitted estimates of their 2015/16 income to confirm or update their estimates by 31 January 2017 to ensure they have received and continue to receive the right amount of support.