In C King v The Sash Window Workshop Ltd [2017] EUECJ C214/16 the European Court has issued its preliminary ruling that a worker is entitled to payment for holiday not taken and where the opportunity to take paid leave has been denied, entitlement continues until they have been given the opportunity to take it.
SME Tax News
‘The Taylor Review of Modern Working Practices’ has just been published. It aims to developing proposals ‘to improve the lives of this country’s citizens’. It is not in fact written by a Victorian social reformer but by Matthew Taylor, Chief Executive of the Royal Society of the Arts and his team.
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Making Tax Digital (MTD) for business has been postponed for every tax except VAT and we have new guidance anti-phoenixing rules, an update on the next Finance Bill, new guidance on both Personal Service Companies and Persons with Significant Control.
The government has confirmed that the Finance Bill that was expected to be passed this month will now be delayed and then introduced as soon as possible after parliament's summer recess.
The government has announced major changes to its Making Tax Digital for business (MTD) proposals. MTD will initially only apply for VAT. VAT registered businesses are mandated into HMRC's plans for quarterly bookkeeping and reporting from 2019. MTD will not become compulsory for other businesses or taxes until at least 2021.
The government has published the European Union (Withdrawal) Bill. This will repeal the European Communities Act 1972 on 'Exit day' (Brexit) and make other provision in connection with the withdrawal of the United Kingdom from the EU.
IIn SRN Horizon v HMRC[2017] UKUT 0246 (TCC) an appeal was reinstated due to adviser error even though the taxpayer had ignored the tribunal’s directions and failed to provide any grounds for appeal.
The trusts and complex estates online registration service is now available for individuals.