Money laundering: late registration penalty upheld

Last Updated: 31 August 2023

In Blackhorse Property Management Ltd v HMRC [2016] TC05449 the First Tier Tribunal (FTT) upheld but reduced a penalty for failing to register under the money laundering regulations.

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OTS further review: alignment of income tax and NIC

Last Updated: 31 August 2023

The Office of Tax Simplification (OTS) has published “Closer alignment of income tax and national insurance: a further review” which sets out analysis and possible options for NIC reform.

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Small company reforms: OTS say 'No' to lookthrough, 'Yes' to SEPA

Last Updated: 31 August 2023

In November 2016 the Office of Tax Simplification (OTS) published their final reports on small company tax reform, recommending that ‘Lookthrough taxation’ proposals be dropped but those for a new ‘Sole Enterprise with Protected Assets (SEPA)' trading vehicle be taken forward.

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No tax avoidance schemes if you are a member of a professional body

Last Updated: 31 August 2023

From 1 March 2017, members of seven professional tax and accounting bodies will be prevented from promoting or creating tax avoidance schemes under a new code of Professional Conduct in Relation to Taxation.

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Brexit: Parliament must have its say

Last Updated: 31 August 2023

The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.

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RTI: micro employer has to file online

Last Updated: 31 August 2023

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.

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  1. SDLT penalty: ignorance and Christmas not reasonable excuses
  2. Hallowe'en & Bonfire Night Tax Deadlines
  3. SRT: Split Year Treatment Toolkit
  4. Making Tax Digital: CIOT & ATT survey results
  5. HMRC Agent Update Oct/Nov 2016

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