The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.
RTI: micro employer has to file online
In Elite Hand Car Wash v HMRC [2016] TC 05431 the First Tier Tribunal (FTT) rejected a taxpayer’s claim that HMRC’s RTI reporting relaxation for micro employers meant it did not have to file online.
SDLT penalty: ignorance and Christmas not reasonable excuses
In Antony Phillip Brown v HMRC [2016] TC 05423 the First Tier Tribunal (FTT) found that a taxpayer did not have a reasonable excuse for late filing of an SDLT return.
Hallowe'en & Bonfire Night Tax Deadlines
31st October 2016 is the filing deadline for filing a paper tax return under self assessment. It is also the deadline:
SRT: Split Year Treatment Toolkit
Split Year Treatment Toolkit: for the purposes of the UK's Statutory Residence Test (SRT), you can apply Split Year Treatment for UK tax purposes?
Making Tax Digital: CIOT & ATT survey results
Members of the CIOT and ATT have expressed their concerns about HMRC’s Making Tax Digital Proposals in a survey conducted by the professional bodies.
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