HMRC have issued the Agent Update for August/September 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
SME Tax News
Hello
We are trying to keep it light this week as so many folk are away on their holidays. We do feature a really interesting VAT case which is also useful if you are one of many of those advisers who ask what can my employment agency client do to remain more competitive?
Our list of ten surprising effects of the uncertainty being caused by Brexit.
In HMRC v Hargreaves Lansdown [2019] UKUT 246 the Upper Tribunal held that loyalty bonuses were annual payments and should have had tax deducted at source.
HMRC have released their annual numbers for non-UK domiciled taxpayers and estimates show that the number of non-doms in the UK for 2017/18 have again decreased compared to the previous tax year.
HMRC has published ‘Qualitative research to understand digital tech businesses’ about research undertaken to understand how digital technology businesses deal with tax.
Hello
We are publishing a day early this week. As it's 'the silly season'* we have more tax bait, this time seven things you can do to improve your tax health (and that of your employees). Some of them will help your actual health too...
Our top 7 tips for how to give yourself a clean tax bill of health.
In William Tinkler v HMRC [2019] EWCA 1392 the Court of Appeal ruled that a notice of an enquiry sent to a tax agent was not validly served on a taxpayer; the subsequent closure notice was also invalid.
In JJ Management LLP & Ors, R (On the Application Of) v HMRC & Anor [2019] EWHC 2006 (Admin) the High Court found that an informal investigation by HMRC into the affairs of a business man were lawful.