SME Tax News

In JJ Management LLP & Ors, R (On the Application Of) v HMRC & Anor [2019] EWHC 2006 (Admin) the High Court found that an informal investigation by HMRC into the affairs of a business man were lawful.

Institute of Chartered Accountants in England and Wales (ICAEW) members have reported considerable delays in HMRC's processing of Research and Development (R&D) claims, affecting both SME R&D relief and R&D expenditure credit (RDEC) claims. Expected processing time of 4 to 6 weeks has turned into 4 to 6 months.

In William Tinkler v HMRC [2019] EWCA 1392 the Court of Appeal ruled that a notice of an enquiry sent to a tax agent was not validly served on a taxpayer; the subsequent closure notice was also invalid.

Our top 7 tips for how to give yourself a clean tax bill of health.

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This time: have you managed to file all your new Making Tax Digital for VAT returns for the June quarter? As more new tax schemes are featured in HMRC's spotlights, the Treasury sub-committee asks for HMRC to report on use of avoidance schemes. We also have a pick of interesting cases, consultations and much more.

We hope that most people have managed to file their VAT returns for the first quarter under Making Tax Digital for VAT. If you are still struggling (as so many of us are), here are some top tips.