Ex parte A Taxpayer v HMRC [2018] TC6330 considered HMRC's options in serving a third party information notice in respect of a PAYE/NIC enquiry on the accountant of a company that had gone into liquidation. The answer was to treat the company director as the taxpayer.
SME Tax News
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In this web-update we look at HMRC's powers when it comes to issuing third party information notices to accountants, we feature our all new toolkits for non-residents with offshore property, non-UK domiciled taxpayers and much, much more.
In Roy Stanley v HMRC [2018] TC6199, a taxpayer was regarded as careless after supplying delayed and incomplete information to his agent. His agent also made share loss and negligible value claims out of time, despite being told that they were out of time by HMRC. The taxpayer was not penalised for his agent's actions.
HMRC have now issued details of late filing penalties in respect of the new online trust registration service.
In Trent Personnel Ltd v HMRC [2018] TC06319 FTT overturned penalties charged for a late form P11D(b) return. The judge deduced that penalties were appealable and made via a s100 TMA determination. HMRC failed to provide any evidence that the penalty was made by a human.
In Khan Properties Ltd v HMRC [2017] TC06225, the FTT held that when a section 100 TMA determination is made it cannot be made by a computer or by an officer who is not authorised.
HMRC have confirmed that the current Annual Tax on Enveloped Dwellings (ATED) Relief Declaration Return (RDR) forms will be withdrawn on 31 March 2018.
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What a week! So much for the first days of Spring.