We are celebrating the lack of a budget (the budget being postponed until after the general election) by revisiting some of our most popular guides including company cars, vans and employee benefits.

We have also reported a selection of cases featuring the penalties for late submission and payment of Scottish Land and Buildings Transaction Additional Dwelling Supplement (ADS). The legislation is, not exactly user friendly, although most people would say 'unfair'. Perhaps all legislation should undergo end-user testing?

On that note, I have created a new feature, our 'Ten Minute Soapbox', allows anyone who cares to write in and have a chance to air their views on anything to do with tax and accounting. I took the opportunity to jump on the soapbox first. Please have your say too, we would love to hear from you.

We are looking at quite a random selection of topics this week, as often is the case, these are inspired by your FAQs and the outcomes of the tribunals. 

Enjoy the guides and updates and the news is below. Subscribe now: you cannot get better value elsewhere.

Back soon

Nichola Ross Martin FCA CTA (Fellow) Tax Director


Your Virtual Tax Partner®: online PRACTICAL support for accountants, tax advisers BY accountants and tax advisers

Quick news (freeview)

VAT Grouping now extends to individuals and partnerships
Schedule 18 FA 2019 extends VAT grouping to individuals and partnerships (including Scottish partnerships) that control the other bodies in a VAT group, with effect from 1 November 2019.

Automated Decisions: notice given by a computer
HMRC proposes new legislation to allow certain notices to be automatically created by a computer. This follows a string of tribunal decisions in which it was found that notices that should have been sent by a named officer were computer generated.

Freeview Tax Guides
UPDATE: Celebrate the fact that there is no budget. Take a tour of our freeview material.

10 Minute Soapbox

Should computers make HMRC's decisions?
Should we allow a computer to issue notices on behalf of HMRC's officers? What decisions should computers make? How can we better scrutinise proposed legislation? What safeguards are required?

Editor's pick (subscribers)

Company Cars
UPDATE: It is worth having a company car? What savings can be made from selecting low emissions vehicles? What grants and incentives apply? Worked examples for different vehicles.

Company Vans and Commercial Vehicles
NEW: What is a van? Is it worth driving a van rather than a car? Given the cost savings, it might be.

Tax Guides (subscribers)

Top Tax-Free Employee Benefits
UPDATE: Tax-free benefits or “perks” can be used to incentivise your staff.

Tax treatment of different types of business
From Antiques Dealers to Woodland Owners, our growing resource is packed full of answers to your tax and accounting FAQs.

Directors: Working from home
UPDATE: What expenses can you claim? How much can you claim? What agreements need to be put in place?

Client Briefing: Interest restrictions on charging your company rent
Although the restrictions on tax relief for interest are aimed at buy to let landlords they also affects directors who charge their company rent for use of home as office.

Case Update (freeview)

Partner needed to be resident in first property for ADS refund
In Dr Colin Goudie and Dr Amelia Sheldon v Revenue Scotland [2018] FTSTC 3, the First Tier Tribunal (FTT) for Scotland found that the Additional Dwelling Supplement would not be refunded where one of the occupants of the new property had never lived in the old property.

Notice to file a return to collect a PAYE debt is valid
In HMRC v David Goldsmith [2019] UT 0325, the Upper Tribunal (UT) decided that HMRC may issue a notice to file a tax return in order to collect a PAYE debt. The taxpayer's appeal against late filing penalties was rejected on the basics: he had failed to appeal the amount of the penalty.

No refund of ADS when second property is merged into one
In Andrew John Edward Clark v [2018] FTSTC 4, the First Tier Tribunal for Scotland found that the Additional Dwelling Supplement (ADS) was not repayable when a second property was merged into one.

Unreasonable? LBTT is payable when the return is submitted
In Ruth Anne Munro v Revenue Scotland [2019] FTSTC 6, the First Tier Tribunal (FTT) for Scotland found that the Land and Buildings Transaction Tax (LBTT) is payable when the return is submitted. If a tax return is submitted early, then the tax must also be paid early. If 'early tax' is paid late you receive a penalty.

Wrong arguments cost HMRC 50%
In KS MacMillan and G Boardman v HMRC [2019] TC 07408, the First Tier Tribunal (FTT) ordered the HMRC to pay 50% of the taxpayer's costs. HMRC had denied relief based up an incorrect argument.

Making VAT more Digital (freeview)

MTD: VAT blog
How was it for you?

Virtual Tax Partner Toolkit (freeview)

Virtual Tax Partner © Tax Toolkit© Tax Toolkit
NEW: be a winner with our game-changing tax diagnostics tools. Sign up at Tier 1 prices now.

  • Entrepreneurs' Relief: Sole traders: sale of a business, incorporation, sale of assets
  • Entrepreneurs' Relief: Company owners: rules for sales pre 29 October 2018, sales between 29 October 2018 and 5 April 2019 and after.
  • TAAR: closing your Personal service company? Will your final dividends be taxed as income?
  • Salary or dividend, or a mixture of both. Better to claim the Employers' Allowance?
  • Making Tax Digital for VAT: when do you need to join..

CPD for lunch 

Byte sized chunks of CPD for subscribers

Extracting Profits from an Owner-Managed Business

Goodwill: Reliefs and allowances

see also: CPD Index

Missed last time's Web-update?

Nichola's SME Tax W-update 7 November 2019

  • CGT Private Residence Relief (PRR)
  • General election delays loan charge review
  • Persons of Significant Control (PSC): register meets objectives
  • First-time buyers guide to Stamp Duty Land Tax (SDLT)
  • Property profits losses: toolkit (2019-20)
  • PRR date of acquisition is completion, not exchange of contracts
  • More...


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