SME Tax News

HMRC’s latest Spotlight 49 ‘Disguised remuneration: schemes claiming to avoid the loan charge’ has been released ahead of the loan charge deadline of 5 April 2019.

The government has a launched a consultation “Protecting your taxes in insolvency” which looks at making HMRC a secondary preferential creditor for certain tax debts on the insolvency of a business.


We have lots of practical tips and guides for you this time, however the new consultation 'Off-Payroll working' in the private sector might also catch a lot of attention.

Is it possible to draft a successful appeal in under two hours? Why did a statutory review fail to spot the errors in HMRC's penalty case?

In Glais House v HMRC [2019] TC6945 the FTT agreed that capital allowances on fixtures in a pre Finance Act 2012 sale/purchase agreement were not limited to the vendor’s disposal value, but to its cost.

HMRC have released details of a letter sent to the Loan Charge All Party Parliamentary Group which includes details of key dates, anonymised case studies and settlement statistics and deadlines.