In HMRC v Smith & Williamson Corporate Services and Patrick Smiley UKUT [2015], a payment received by a new employee from a third party in respect of his client connections was held to be employment income and not a capital payment in respect of any transfer of goodwill.

The government has announced that it will now debate the petition "Scrap plans forcing self employed & small business to do 4 tax returns yearly". A debate is required as over 100,000 people have signed.

The government is to proceed with the introduction of fees in the Tax Chamber of the Tribunal Service despite the strong opposition to the proposals.

The government's plans to make all the self employed report to HMRC on a quarterly basis are proving to be deeply unpopular with taxpayers. A petition against the measure has attracted over 105,000 signatures in a matter of weeks.

The government has introduced new tax penalties, offences for tax evasion and new powers for data collection. All measures are included in the Finance Act 2016.