Hello
This time we have an off-payroll working special, with a great new freeview guide. We look at the latest consultation outcomes, review some topical cases, there is more useful feedback on MTD for VAT and I have found that I was not operating my accounting software properly, were you?
HMRC has published a summary of its results in tax avoidance litigation over the past year. It has been in general very successful, but there is more behind the headlines.
The government has published a summary of responses to the consultation “Protecting your taxes in insolvency” alongside draft legislation to be included in Finance Act 2020.
HMRC have published responses to the consultation, 'Capital Gains Tax: Private Residence Relief: changes to the ancillary reliefs' together with draft legislation as part of Finance Bill 2020.
In P N Bewley Ltd v HMRC [2019] TC6951, the First Tier Tribunal (FTT) found that a derelict bungalow was unsuitable for use as a dwelling and was subject to the lower rate of stamp duty land tax (SDLT) for a non-residential building.
In Mohammed Hafeez Katib v HMRC [2019] UKUT 189 the Upper tribunal (UT) held that the incompetence of an adviser did not justify a late appeal; they overturned a decision of the First tier tribunal allowing the late appeal.
HMRC published Off-payroll working rules from April 2020 Summary of Responses in response to its second consultation on the introduction of the new off-payroll working rules for workers working in the private sector.
In Louise Willmott v HMRC [2019] TC6789, it was held that class 1 national insurance contributions from two associated employments could be aggregated, and class 3 contributions could be paid after the usual time limit.
Following a request from the Chancellor, the Office for Tax Simplification (OTS) has completed its review into ways to simplify Inheritance Tax and has now published the second part of its report.
HMRC have released additional information via their agent webinars about how to report disguised remuneration loans for the loan charge.