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.

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.

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

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?

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.