In Trent Personnel Ltd v HMRC [2018] TC06319 FTT overturned penalties charged for a late form P11D(b) return. The judge deduced that penalties were appealable and made via a s100 TMA determination. HMRC failed to provide any evidence that the penalty was made by a human.
SME Tax News
In Khan Properties Ltd v HMRC [2017] TC06225, the FTT held that when a section 100 TMA determination is made it cannot be made by a computer or by an officer who is not authorised.
HMRC have confirmed that the current Annual Tax on Enveloped Dwellings (ATED) Relief Declaration Return (RDR) forms will be withdrawn on 31 March 2018.
Hello
What a week! So much for the first days of Spring.
With the deadline for online registration of existing trusts approaching, HMRC have provided further clarification in respect of trusts created by wills and deeds of variation, corrections to online registrations and trusts paying stamp duty.
In HMRC v NT Ada Limited [2018] UKUT 0059 (TCC), the Upper Tribunal (UT) found that HMRC failing to offer a Statutory Review would not invalidate a penalty notice, though one was offered in this case.
HMRC have published a consultation on Extension of Offshore Time Limits, which looks at giving HMRC twelve years in which to raise assessments where there is “non-deliberate offshore non-compliance”.
In BTN Flooring Ltd v HMRC [2018] TC06323, the First Tier Tribunal (FTT) cancelled penalties for late filed Construction Industry Scheme (CIS) returns as a combination of not having access codes and chronic stress gave the taxpayer a reasonable excuse for their failure.