Taxpayer's duty to ensure tax payment clears

Last Updated: 31 August 2023

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.

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Losses restricted for uncommercial dairy farmers

Last Updated: 31 August 2023

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.

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Making Tax Digital: changes needed

Last Updated: 31 August 2023

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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Tax credits: don't miss 31 Jan deadline

Last Updated: 31 August 2023

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.

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CGT error in LDF claim adds further penalties

Last Updated: 31 August 2023

In Knight and Knight v HMRC [2016] TC05544 incorrect calculation of foreign gains under the LDF led to a discovery assessment and enhanced tax penalties.

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Happy Christmas

Last Updated: 31 August 2023

Happy Christmas to one all.

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