On 12 July 2017, the Criminal Finances Act 2017 Regulations were introduced to Parliament bringing into force the new offence of failure to prevent the facilitation of tax evasion from 30 September 2017.
SME Tax News
The Ministry of Justice's Office of the Public Guardian (OPG) says that it will refund overcharged fees in respect of processing applications for Powers of Attorney.
On 13 July 2017, HMRC published some draft legislation for Finance Bill (No.2) 2017 with minor amendments for the Deemed Domicile rules.
On 13 July 2017, HMRC published some draft legislation for Finance Bill (No.2) 2017 with minor amendments for IHT on enveloped property.
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This time we have a bit of a mix: some topical cases, updates on land and property, loan relationships and VAT.
In Davinder Heaven v HMRC [2017] TC05992 a lack of suitable evidence resulted in penalties for deliberate error for omissions from a tax return for a stressed lawyer.
In Malcolm Tomlinson v HMRC [2017] TC05743 a taxpayer was unsuccessful in claiming employment for National Insurance contributions (NICs) purposes.
In Gareth Clark v HMRC [2017] TC5856 the First Tier Tax Tribunal (FTT) extended the scope of discovery assessments. The case concerned a pensions unauthorised payment charge. The decision was confirmed by the Court of Appeal in February 2020.