In Raymond Tooth v HMRC [2019] EWCA 826 the Court of Appeal confirmed that HMRC's delay in raising a discovery assessment had rendered it invalid. The decision was subsequently appealed by HMRC. The Supreme Court under different reasoning ruled that there was no discovery.
SME Tax News
In Hopscotch Limited v HMRC [2019] TC07127 the FTT found that the redevelopment of a single house in order to sell it was not a property development trade; no ATED relief was due.
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We are taking a break from reporting cases this week, as we have picked out quite a diverse range of news items and we also have a bumper capital taxes update.
The Office of Tax Simplification (OTS) has published a report ‘Simplifying everyday tax for smaller business’, It suggests that there is much the government can do to make life easier for small and micro business.
The Department of Business, Energy and Industrial Strategy (BEIS) has opened a consultation on ‘Corporate transparency and register reform’. This considers wide ranging and radical reforms.
Some employers have been applying Scottish PAYE codes to Welsh taxpayers in error. The Welsh Assembly have blamed this error on HMRC. HMRC's Jim Harra has responded to say that HMRC is not at fault.
The introduction of a new probate fee banding structure, which was originally proposed in 2017 and revived at the end of 2018 to take effect from April 2019, has been delayed as the relevant legislation has not yet been passed by parliament.
Following a recent review by the Information Commissioners Office (ICO) HMRC have been found to have breached the General Data Protection Regulations (GDPR) by the use of voice authentication (Voice ID) for customer verification on some of their helplines.
- Environmental tax: Consultation on the future of UK carbon pricing
- Nichola's SME Tax W-update 10 May 2019
- New guidance on Making VAT digital
- ER success: Preference shares were Ordinary shares
- VAT registration required: Taxi firm owner was not an agent
- UK law on evidence overrides foreign confidentiality laws