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.
SME Tax News
The draft Scottish Budget for 2019/20 was announced by Scottish Finance secretary Derek MacKay on 12 December 2018 as planned.
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.
HMRC have issued their tool “Check if you need to send a Self-Assessment Tax return” for 2017/18. We have tested it on ourselves and the results were somewhat confusing.
Hello
It's beginning to feel a bit more like Christmas... We have been making our new Advent Calendar. It is designed to bring a little sparkle to your desks while the current political crisis drags on and before we reach the finale of the Self Assessment season.
In Scott Anthony Jagger [2018] v HMRC TC6774 the FTT determined that HMRC had miscalculated the 6 month and 12 month late filing penalty.