In NWM Solutions Ltd v HMRC [2023] TC8788, the First Tier Tribunal (FTT) found that as an employer met all the conditions imposed according to a PAYE dispensation covering subsistence expenses, HMRC was bound by that agreement and could not seek to change its view later.
SME Tax News
In Spring Capital Limited v HMRC [2023] UKUT 91, the Upper Tribunal (UT) rejected the claim that Scottish law was 'a matter of fact', agreeing instead with the First Tier Tribunal (FTT) which ruled that it was a matter of judicial knowledge and any tribunal judge was eligible to hear the case.
In Oral Healthcare Limited v HMRC [2023] TC8781, a company had to repay £35,739 after it failed to meet the conditions of the Coronavirus Job Retention Scheme. Employees were employed in March 2020 but were not added to PAYE RTI submissions until after the 19 March cut-off deadline.
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One potential way of tackling the current housing shortage in places like London and the South West is to make it more difficult for home owners to holiday let their properties through sites such as Airbnb or Vrbo. With demand for the ‘staycation’ showing few signs of abating, investor demand for lettable properties is driving up house prices.
The government’s solutions to the problem include the introduction of a short-term let registration scheme and to make home owners apply for planning permission before letting. As the government itself notes, holiday letting spawns its own ‘ecosystem’ of local services, and therefore any measures will have to balance the needs of local employment with local housing.
In Amarjeet and Tajinder Mudan v HMRC [2023] TC8777, the First Tier Tribunal (FTT) found a house in a state of disrepair remained 'residential property' for Stamp Duty Land Tax (SDLT) purposes.
The government is introducing a new short-term/holiday let registration scheme and is also consulting on making changes to the planning rules that could result in house owners requiring planning permission to operate a short-term or holiday let. The rapid rise in short-term letting has had a negative impact on the availability and affordability of local rental housing and has increased house prices, particularly in the South West and London.
In Thomas Merlin Ash v HMRC [2023] TC08749, the First Tier Tribunal (FTT) denied claims under the Self Employment Income Support Scheme (SEISS). Mr Ash, a sole trader who had incorporated his business, had no legitimate expectation of receiving the support just because HMRC had written to him suggesting that he might be eligible.
The Department for Work and Pensions (DWP) has published its report reviewing the State Pension age. This confirms that the increase to age 68 will not be brought forward at present.
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Happy New Tax Year. It's certainly set to be an exciting one. Manchester is celebrating with the introduction a new tourist tax, set at just £1 per night. It's very good value compared to the cost of parking and substantially cheaper than any of the tourist taxes already in force in many foreign cities.
The Public Accounts Committee (PAC) has published its report into the Digital Services Tax (DST). Whilst HMRC has raised 30% more tax revenues than expected, the tax still only accounts for one-twentieth of total tax revenues and was paid by only 18 taxpayers, with just five of these contributing 90% of the total.