In Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521 three employed workers were unsuccessful in claiming tax relief on for the costs of laundry and personal hygiene. They were unable to prove how much they had spent and whether the costs were incurred in performance of their duties as employees.
SME Tax News
MP’s are claiming that HMRC’s estimate of the number of healthcare professionals who will be affected by the upcoming loan charge is too low.
The government has a launched a consultation “Protecting your taxes in insolvency” which looks at making HMRC a secondary preferential creditor for certain tax debts on the insolvency of a business. It closed on 27 May 2019.
A cross party group of MPs have submitted a new clause to amend the Sanctions and Anti-Money Laundering Act 2018 to ensure that the British Crown Dependencies of Guernsey, the Isle of Man and Jersey, all introduce publicly accessible registers of the beneficial ownership of companies within their jurisdiction no later than 31 December 2020. The government is accused of trying to delay its proposed measures ahead of a no-deal Brexit.
The chancellor of the exchequor Philip Hammond presented his Spring Statement today. It is not another Budget, that is set for next Autumn. Here are the highlights.
The EU has abandoned its plans to introduce a 3% digital tax levy after lack of agreement between member states. The move was vetoed by Ireland, Denmark and Sweden, meanwhile the UK, France, Italy and Spain have all proposed to introduce a digital tax at a national level.
Under measures confirmed today, the Dutch Caribbean island of Aruba, Barbados, Belize, the British overseas territory of Bermuda, Fiji, the Marshall Islands, Oman, the United Arab Emirates, Vanuatu and Dominica all join the EU's tax haven blacklist.
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We have lots of practical tips and guides for you this time, however the new consultation 'Off-Payroll working' in the private sector might also catch a lot of attention.
In Glais House v HMRC [2019] TC6945 the FTT agreed that capital allowances on fixtures in a pre Finance Act 2012 sale/purchase agreement were not limited to the vendor’s disposal value, but to its cost.
Is it possible to draft a successful appeal in under two hours? Why did a statutory review fail to spot the errors in HMRC's penalty case?