SDLT penalty: ignorance and Christmas not reasonable excuses

Last Updated: 31 August 2023

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.

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Hallowe'en & Bonfire Night Tax Deadlines

Last Updated: 31 August 2023

31st October 2016 is the filing deadline for filing a paper tax return under self assessment. It is also the deadline:

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SRT: Split Year Treatment Toolkit

Last Updated: 16 January 2025

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?

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Making Tax Digital: CIOT & ATT survey results

Last Updated: 31 August 2023

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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HMRC Agent Update Oct/Nov 2016

Last Updated: 31 August 2023

HMRC have issued their Agent Update for October / November 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.

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HMRC: Employer Bulletin October 2016

Last Updated: 31 August 2023

HMRC have published their Employer Bulletin for October 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.

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  1. IR35: the story behind this week's headlines
  2. HMRC Tax refund more phishing
  3. Landlords lose interest relief court case
  4. CIOT urges chancellor to reform tax policy making
  5. Careless error leads to pensions charge

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