SME Tax News

HMRC have opened a new consultation ‘Off-payroll working rules from April 2020’ about extending the public sector off-payroll working rules to the private sector from 6 April 2020.

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As we enter the final month of yet another tax year we have created one of our special Employers’ What’s On? We report on HMRC latest Agent Update and we look at some practical taxing issues.

In J Dickinson and others v HMRC [2018] EWCA Civ 2798 the Court of Appeal refused to grant judicial review of APNs, despite HMRC having reneged on a promise not to enforce payment until the case had been heard by the First Tier Tribunal (FTT).

In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC [2019] UKUT46 the Upper Tribunal (UT) found that insurance premiums paid by a company where the contracts were in a director’s name were not taxable as earnings.

HMRC have advised that they will be late in issuing self-assessment late filing penalty notices this year due to Brexit.

HMRC have issued further guidance about how to report and pay the disguised remuneration loan charge which takes effect on 5 April 2019.