SME Tax News

In Ramasamy Danapal v HMRC [2023] UKUT 00086, the Upper Tribunal (UT) found that the First Tier Tribunal (FTT) had made significant errors of law in concluding that a taxpayer and his accountant had acted carelessly and deliberately. This meant that HMRC’s discovery assessments were in fact out of time. 

HMRC are currently undertaking checks to see if Income Tax is due on state pensions arrears that have been paid over the last couple of years to individuals who are in Self Assessment. Those affected should expect to receive a letter in the coming weeks.

In Red, White and Green v HMRC [2023] UKUT83, the Upper Tribunal (UT) concluded that the First Tier Tribunal (FTT) had acted properly in its approach to its decision that Eamonn Holmes was effectively employed by ITV. Without any error in law, the decision stood.

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.

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.