In B&K Lavery Property Trading Partnership v HMRC [2016] UKUT 0525 the Upper Tribunal (UT) rejected an application to strike out an appeal on the grounds that HMRC had raised an argument not included in their closure notice.
SME Tax News
HMRC have published a response to their consultation earlier this year on ‘Reform of the substantial shareholdings exemption’.
HMRC have published a response to their consultation earlier this year on ‘Company car tax for ultra low emission cars (ULEV)’.
HMRC have published a response to their consultation earlier this year: ‘Consultation on salary sacrifice for the provision of benefits in kind.’
Finance Bill 2017 introduces more rules to target disguised remuneration, including a charge on all remaining untaxed loans and extending the rules to the self-employed and partners.
HMRC have published a response to their consultation earlier this year on ‘Off-payroll working in the public sector: reform of the intermediaries legislation’.
HMRC have published a consultation ‘Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures’ as part of their ongoing offshore tax evasion strategy.
HMRC have published a consultation ‘Scope of VAT Grouping’: it reviews aspects of the UK’s VAT grouping arrangements following decisions of the European Court.