IIn SRN Horizon v HMRC[2017] UKUT 0246 (TCC) an appeal was reinstated due to adviser error even though the taxpayer had ignored the tribunal’s directions and failed to provide any grounds for appeal.
SME Tax News
The trusts and complex estates online registration service is now available for individuals.
HMRC have released their latest 'name and shame' list of deliberate tax defaulters. The list details the name of the defaulter, the industry, amount of tax avoided, and penalties charged.
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Lots of goodies this week. We compare the different submissions to the Making Tax Digital penalty condoc, we look at the Ranger's EBT case and actual actions v written contract terms and there is much more.
Responses to HMRC Consultation 'Making Tax Digital sanctions for late submission and late payment' have been mixed. Now the main bodies have published their responses to HMRC’s consultation it may be useful to see how their thoughts compare.
The government has announced that a new Telecommunications Infrastructure Bill will allow100% business rates relief for operators who install new fibre on their networks and the Bill will incentivise operators to invest in the broadband network.
In the English Bridge Union v HMRC (Case C-90/16) the EU’s Advocate General has formed an opinion that contract bridge is a sport for VAT purposes.
In Karen Vrange v HMRC [2017] EWHC 1055 a taxpayer who ignored warnings about the Swiss bank levy was unable to claim back the levy paid under the UK/Switzerland cooperation agreement following disclosure of her offshore bank accounts.