SME Tax News

In Leverton Search Ltd v HMRC [2018] TC06786 a company successfully appealed late filing penalties: no employment intermediaries returns were actually due as the company was not a 'specified employment intermediary'.


What a week, in politics not tax. I was not going to mention the 'B' word though, as enough is enough.  

In Tarrant Howl Ltd v HMRC [2018] TC06788, the FTT concluded that it was unreasonable to expect an employment intermediary to realise that it was required to file a nil return: HMRC's webpages on the topic were complex and invisible and the appellant would not have understood them.

HMRC have published their Employer Bulletin for December 2018. We summarise the key content for you, with links to our detailed guidance on the topics covered.

In Gary Hymanson v HMRC [2018] TC 6815, the FTT determined that a taxpayer did not lose his fixed protection certificate because he made a mistake in making payments to his pensions.

In Vacation Rentals v HMRC [2018] UKUT 0383, upon judicial review, the Upper Tribunal held that a taxpayer had legitimate expectation when it relied on a Business Brief from HMRC about VAT on card handling charges.