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).
SME Tax News
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.
HMRC have issued the Agent Update for February/March 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
HMRC have published new advisory fuel rates for company car drivers which will apply from 1 March 2019.
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As the clock ticks down on both Brexit and Making VAT Digital, we have decided to ignore the former and concentrate on what everyone needs to do in order to become compliant for the new VAT regime.
The government’s reaction to the House of Lords Economic Committee’s November 2018 recommendations in their paper, 'Making Tax Digital for VAT: Treating Small Businesses Fairly (House of Lords Paper 229)' may not give comfort to any small businesses and their advisers who were hoping that HMRC may yet postpone or modify the current plans to making VAT much more digital.
- Schedule 36 notices: no right for third parties to attend hearing
- Information Notice served on non-resident taxpayer is valid
- Company cars: proposed changes to CO2 emissions
- Nichola's SME Tax W-update 15 February 2019
- The loan charge; timescales, bankruptcy and insolvency
- Stamp Duty Land Tax: Non-UK resident surcharge consultation