In George Mantides Ltd v HMRC [2019] TC07202 the FTT reviewed the services of a hospital locum for the purposes IR35 and decided on a different outcome for each of two hospital contracts.
SME Tax News
In Michael Robert Harrison and Sharon Ross v Revenue Scotland [2019] FTSTC 5 the Scottish tribunal again allowed an appeal against daily penalties for late filed LBTT returns; the law on penalties was not complied with.
In Mohammed Abdul Malik v HMRC [2019] TC07198 the FTT upheld a personal liability notice for VAT penalties issued to a company employee; he was a manager therefore an officer of the company.
In Begbies Traynor (Central) LLP v Revenue Scotland [2019] FTSTC 4 the Scottish First tier tribunal allowed an appeal against penalties for a late LBTT return; Revenue Scotland had not met the legal conditions to permit them to charge daily penalties.
Following this year’s spring statement HMRC published its updated strategy on tackling offshore tax compliance, ‘No Safe Havens 2019’ which extended it’s 2014 aims by targeting offshore avoidance as well as evasion.
Missed our SME Tax Web-updates in June? Here is a summary of the month.
Hello,
We thought that it was looking quiet on the news front this week, however, there are one or two really useful things, so do read on.
HM Treasury has published its policy conclusions on proposals for a ‘Breathing space scheme’ for individuals suffering from problem debt together with proposals for a statutory debt repayment plan.
In Kevin McCabe v HMRC [2019] TC7145, the First Tier Tribunal (FTT) held that HMRC was not required to disclose documents relating to a “mutual agreement procedure” with the Belgian tax authorities. They were not sufficiently relevant to establishing his tax residency position.
HMRC have published statistics on the use of tax-advantaged employee share schemes, such as Enterprise Management Incentives (EMI) for the 2017/18 tax year.