In White Feather Commercial Cleaning Ltd v HMRC [2022] TC 8611, the First Tier Tribunal (FTT) had to decide whether Statutory Sick Pay (SSP) was due to an employee after her employer claimed that her incapacity was not genuine.
SME Tax News
In David Wilby v HMRC [2022] TC08589, the First Tier Tribunal (FTT) ruled that a robust HMRC process was sufficient to render a discovery assessment valid following the identification of discrepancies between a Stamp Duty Land Tax (SDLT) return and Land Registry forms.
The Welsh government has published a new consultation ‘Reforming non-domestic rates in Wales’. It looks at improvements to ensure that Welsh ratepayers contribute fairly to the services they receive and that the services ratepayers rely upon are properly funded.
Missed our SME Tax Web-updates in September? Here is a summary of the month.
The Chancellor, Kwasi Kwarteng, has announced that the 45% Income Tax top tax rate will remain in place from next April. Interviewed on BBC Radio 4 on Monday morning, he admitted that his uncosted mini-budget proposal had become "a massive distraction".
Hello,
It has been a week of economic turmoil following last Friday’s mini-budget. We have summaries of the key measures announced in case you missed our Budget Special edition, as well as plenty of non-budget content including a new Employer update for 2022-23, HMRC’s latest Agent update and some interesting tax cases.
How does the mini-budget affect Wales and Scotland? What are the devolved nation’s responses to it?
HMRC has issued a policy paper ‘Information for customers of Tax Credits Ltd - refunding tax reclaims’ confirming that many taxpayers who made tax repayment claims through the repayment agent Tax Credits Ltd will now receive their refunds directly from HMRC.
The deadline for registering for Self Assessment is 5 October after the end of the tax year; anyone who needs to register for 2021-22 now has less than a week left or they will face penalties.
In HMRC v Aozora GMAC Investment Limited [2022] UKUT258, the Upper Tribunal (UT) agreed that unilateral double tax credit relief was available for US source interest under the UK/US tax treaty. The terms of the treaty did not expressly preclude relief so UK domestic law could not operate to prevent it either.