In HMRC v Dundas Heritable [2019] UKUT0208 the Upper tribunal agreed with the FTT; Schedule 18 of FA 1998 does allow a taxpayer to make late capital allowance claims if there is an open HMRC enquiry into the relevant tax return.
SME Tax News
The government has released the response to ‘Review of WLTP and vehicle taxes’ which sought evidence on the impact of a proposed change to the method of measuring CO2 emissions for Company car tax from April 2020.
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This time we have an off-payroll working special, with a great new freeview guide. We look at the latest consultation outcomes, review some topical cases, there is more useful feedback on MTD for VAT and I have found that I was not operating my accounting software properly, were you?
HMRC has published a summary of its results in tax avoidance litigation over the past year. It has been in general very successful, but there is more behind the headlines.
HMRC published Off-payroll working rules from April 2020 Summary of Responses in response to its second consultation on the introduction of the new off-payroll working rules for workers working in the private sector.
In Louise Willmott v HMRC [2019] TC6789, it was held that class 1 national insurance contributions from two associated employments could be aggregated, and class 3 contributions could be paid after the usual time limit.
In Mohammed Hafeez Katib v HMRC [2019] UKUT 189 the Upper tribunal (UT) held that the incompetence of an adviser did not justify a late appeal; they overturned a decision of the First tier tribunal allowing the late appeal.
In P N Bewley Ltd v HMRC [2019] TC6951, the First Tier Tribunal (FTT) found that a derelict bungalow was unsuitable for use as a dwelling and was subject to the lower rate of stamp duty land tax (SDLT) for a non-residential building.