In Douglas Lambourne v HMRC [2022] TC08666, the First Tier Tribunal (FTT) reluctantly struck out an appeal against HMRC’s refusal to repay amounts voluntarily paid to settle a disguised remuneration scheme following the 2019 loan charge review. The tribunal did not have jurisdiction as the legislation did not allow for such an appeal.
SME Tax News
In Chrisovalandis Georgiou and others v HMRC [2022] TC 08660, the First Tier Tribunal found that HMRC had based VAT assessments on a flawed methodology and so were not made applying 'best judgement', as required by the VAT rules. The knock on effect of these errors was that Corporation Tax discovery assessments were not validated either.
The Chartered Institute of Taxation (CIOT) and the Association of Taxation Technicians (ATT) have published the results of a survey canvassing the views of tax professionals on Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA). Most respondents did not believe that the rollout could be a success.
In HMRC v Jason Wilkes [2022] EWCA Civ 1612 the Court of Appeal (CoA) found that HMRC was unable to use the Discovery Assessment provisions to back-date assessments for unpaid High-Income Child Benefit Charges in past years. The charge is not 'income' for tax purposes.
Hello,
We are back this time with some light relief in the form of a Christmas Quest, a new Employer bulletin, a new tax guide for Doctors and Dentists, and a collection of interesting case reports.
HMRC have confirmed the flat rate van benefit charge, flat rate van fuel benefit charge and car fuel benefit multiplier which will apply for the 2023-24 tax year.
HMRC are promoting their App as a gift to seasonal Christmas workers in making it easier to access their employer's details and their own tax information.
HMRC have published their Employer Bulletin for December 2022. We have summarised the key content for you, with links to our detailed guidance on the topics covered.
HMRC have confirmed that interest charges showing on employers' online Business Tax Accounts, where direct debits have been collected after the due date, are correct, but are cancelled on the same day once the payment is processed.
The Government has released its response to the Consultation on 'Making Flexible Working the Default'. There was widespread support for the proposals and the Government will take further steps to encourage and support flexible working.