In Langford v Secretary of State for Defence 2019 EWCA Civ 1271 the Court of Appeal ruled that a cohabitant could claim her partner’s RAF pension death benefits despite being married to someone else.
SME Tax News
In a recent meeting of the House of Lords Economic affairs committee the Financial Secretary to the Treasury Jesse Norman MP was quizzed about the disguised remuneration loan charge.
Eight new tax plans from the new UK prime minister, Boris Johnson. Number 5 is the most interesting for SME owners.
The government has now released its response to the draft legislation issued in 2018 for the creation, to take effect from 2021, of a register of beneficial owners of overseas entities owning UK property.
In HMRC v Dundas Heritable [2019] UKUT0208 the Upper tribunal agreed with the FTT; Schedule 18 of FA 1998 does allow a taxpayer to make late capital allowance claims if there is an open HMRC enquiry into the relevant tax return.
In HMRC v James Robertson [2019] UKUT0209 the Upper Tribunal held that failure to notify penalties were valid where the High-Income Child benefit charge applied; the charge counted as potential lost revenue.
The government has released the response to ‘Review of WLTP and vehicle taxes’ which sought evidence on the impact of a proposed change to the method of measuring CO2 emissions for Company car tax from April 2020.
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.