In David Beadle v HM Revenue and Customs [2020] EWCA Civ 562, the Court of Appeal dismissed an appeal against a late payment penalty relating to an underlying Partner Payment Notice (PPN). The PPN could not be challenged.
SME Tax News
In HMRC v Professional Game Match Officials Limited [2020] UKUT 0147 (TCC) the Upper Tribunal found that certain football match referees were self-employed and dismissed HMRC’s arguments on mutuality of obligation.
In Evert Henkes v HMRC [2020] TC7645, the First Tier Tribunal (FTT) found it had jurisdiction to determine a person’s domicile status before it decided if closure notices (CNs) must be issued or information notices (INs) were valid; Mr Henkes was UK domiciled, the INs were valid and HMRC had reasonable grounds not to issue CNs.
HMRC have published a research report, ‘Understanding avoidance scheme users’ decision making, customer experience and future compliance intentions when settling their enquiry with HMRC’.
The Chancellor has extended the Coronavirus Job Retention Scheme (CJRS) by four months to the end of October 2020 alongside a proposed relaxation of some of the scheme rules.
In Kieran Looney, Kieran Looney and Associates v HMRC [2020] UKUT0119, the Upper Tribunal (UT) dismissed a claim that a contractual early termination fee was capital compensation and that payments received were the income of a related offshore entity which was not a party to the contract.
Hello,
This time we have our newly updated and FREEVIEW Self-Employed Income Support Scheme (SEISS) eligibility checking tool. This takes you step by step over the detailed conditions for eligbility, which is useful if you have been self-employed for some years and not others or have had irregular earnings. Our tool is different to HMRC's checking tool, which basically just tells you yes or no and little more.
The Office for Tax Simplification (OTS) has launched a new consultation ‘Claims and Elections Review - call for evidence’ to look at ways to simplify claims and elections across different taxes in relation to individuals, businesses and partnerships.
- Regulation of pre-paid funeral plans: Response to consultation
- Tax Agents unable to access SEISS claim portal
- Trust Registration Service: Online amendments finally available
- Zero-rating of e-publications moved forward to 1 May 2020
- Nichola's SME Tax W-update 30 April 2020
- Independent Loan Charge Review: Summary of evidence