In The How Development 1 Ltd v The Commissioners for HMRC [2023] UKUT 84, the Upper Tribunal reviewed arguments as to whether an inhospitable woodland was residential grounds for Stamp Duty Land Tax (SDLT) purposes: based on recent rulings of the Court of Appeal and Upper Tribunal. It decided that it was.
SME Tax News
In Refinitiv UK Holdings Ltd & Thomson Reuters Group Ltd v HMRC [2023] TC08743, the First Tier Tribunal (FTT) found that information requested by a Schedule 36 notice was subject to Legal Professional Privilege.
In Volkerrail Plant Limited & Ors v HMRC [2023] EWCA Civ 210, the Court of Appeal (CoA) held that the group relief rules were justified in restricting the Freedom of Establishment and the way that it was achieved was, in contrast to the Upper Tribunal's (UT) view, proportionate.
HMRC have published a response to their consultation 'Digitalising Business Rates: connecting business rates and tax data’.
Missed our SME Tax Web-updates in March? Here is a summary of the month.
From 1 April 2023, visitors to city centre Manchester hotels or apartments will pay an extra £1 a night, per room in Tourist tax. It makes Manchester the first UK city to bring in the tax.
As part of the Spring Finance Bill 2023, the government has introduced legislation as to how VAT will be accounted for on deposits charged for drink deposit return schemes. Following the introduction, a consultation has been published: 'Draft regulations: VAT provisions for drink deposit return schemes', seeking views on the regulations.
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The headline grabber in tax this week was TV broadcaster Gary Lineker's victory in an IR35 appeal, which almost overshadowed the publication of Sir Keir Starmer's tax return data.
On 6 April 2023 HMRC is finally removing the download links for paper Self Assessment Tax returns. Paper returns will still be available for the visually impaired and taxpayers who are over 70 and have not yet filed online.
HMRC have issued their Agent Update for March 2023. We have summarised the key content for you with links to our detailed guidance on the topics covered.