HMRC has been forced to withdraw thousands of APNs in respect of a contractor Isle of Man tax avoidance scheme.

In the run-up to the Self Assessment filing deadline, HMRC often publish their annual 'Top 10 worst excuses for late tax returns'.  

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.