In Vucicevic & Anor v Aleksic [2017] EWHC 2335 (Ch) the High Court upheld a homemade Will despite a number of areas where it lacked clarity and did not meet procedural requirements.
SME Tax News
HMRC's estimates of the number of businesses who are able to submit their VAT returns directly by using third party software are inexact, but it seems that the vast majority (somewhere between 87-92% of businesses) submit their VAT via HMRC's portal. The main problem being difficult adjustments required and/or the need to combine data from several sources.
In Tabrez Akhtar t/a Crawley News and Post Office v HMRC [2017] TC6078 late filing penalties were dismissed: HMRC had unlogged a return in error.
In Darren Billington v HMRC [2017] TC06147 the FTT dismissed a late application to lodge an appeal against penalties raised for failure to act on an information notice: there was excessive delay and an insufficient excuse for the underlying failure.
HMRC has published ‘Non-resident companies chargeable to Income Tax and non-resident CGT: summary of responses’. This explores whether non-resident companies with UK sourced property income or gains should pay corporation tax. It concludes that these companies should move into corporation tax.
In Whittaker v Concept Fiduciaries Ltd, Guernsey Judgment 15/2017, Guernsey’s Royal Court considered the UK rules on rectification of advisers' errors in setting up a trust.
Hello
This week's highlights: the employment status of Ryanair pilots has once more hit the news and HMRC have opened a self-reporting hotline for businesses who are facilitating criminal tax evasion. The two are not linked.
Pilots working for Ryanair have been under tax enquiries from both the UK and German tax authorities.
- How to self-report facilitation of tax evasion
- What is on the horizon for the OTS?
- Penalties excused for late non-resident capital gains tax return
- Extra time to complete LBTT return results in Scottish penalties
- Appeal: penalty contrary to compliance intention
- Closure Notice after bad case management