On 17 October 2017 the new online trust registration service (TRS) went live for agents.
SME Tax News
MTD start dates: HMRC published draft secondary legislation in September 2017. The proposed start date is not confirmed but is given as 6 April [YYYY]. If we assume that [YYYY] = 2020, some businesses seem to start in 2019.
In Trustees of P Panayi A & M Settlements v HMRC (Case C-646/15) CJEU the European court held that if a trust was an entity under UK law the EU right to freedom of establishment would apply when it moved offshore.
It may be a leak, however HMRC’s plans for Making Ambridge Digital 'M.A.D.' accidently went public together with the government's 'Get me out of a Hard Brexit' papers on HMRC's What's New? pages last week.
Hello
This time we are introducing our new R & D Zone. This is going to build week by week and aims to take the mystique out of R & D.
The Scottish Parliament has announced that its Draft Budget 2018/19 will be published on 14 December 2017.
In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2017] TC06082 the FTT had to decide whether the VW Kombi and the Vauxhall Vivaro were cars or vans for the purpose of assessing employee benefits.
Update: on appeal in 2019, the Upper Tier tribunal confirmed this decision.
The Solicitors Regulation Authority (SRA) has instructed all solicitors to comply with the Code of Professional Conduct in Relation to Taxation jointly published by the accounting and tax bodies in March 2017.