HMRC have issued their tool “Check if you need to send a Self-Assessment Tax return” for 2017/18. We have tested it on ourselves and the results were somewhat confusing.
SME Tax News
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It's beginning to feel a bit more like Christmas... We have been making our new Advent Calendar. It is designed to bring a little sparkle to your desks while the current political crisis drags on and before we reach the finale of the Self Assessment season.
In Scott Anthony Jagger [2018] v HMRC TC6774 the FTT determined that HMRC had miscalculated the 6 month and 12 month late filing penalty.
In Janet Addo v HMRC [2018] TC06700 the FTT allowed a taxpayer’s application to gain access to HMRC’s specialist team documents. They had been relied on by HMRC’s relevant officer in making a Discovery Assessment.
The National Audit Office's 'Investigation into the BBC’s engagement with personal service companies' reveals that the BBC thinks many of its workers have a special employment status and, it has financially compensated some freelancers for their extra costs of IR35.
In July HMRC extended the Requirement to correct (RTC) deadline by 90 days where certain circumstances applied; the extended deadline of 29 December 2018 will soon be reached.
A group of just over 100 MPs have signed an early day motion calling on the government to significantly revise the legislation for the Disguised remuneration (EBT) loan charge, it has been the subject of both a recent debate in parliament and a House of Lords review of HMRC powers.
Hello
In a month's time Christmas will just be another inch on the waistline and we might know a little more about what on earth is happening to Brexit. We bring a lighter web-update this week to celebrate all that.
In Thornton Health LLP v HMRC [2018] TC06831 a company pursuaded the tribunal that it was not liable to register as a contractor under the Construction Industry Scheme: it was a property investor and although it redeveloped one floor of a building that was not enough to say that it had not changed its business to include construction operations. HMRC also calculated penalties incorrectly.
In Hezi Yechiel v HMRC [2018] TC06829 a property owner failed to prove sufficient quality of his occupation of his property in order to claim capital gains tax (CGT) Private Residence Relief (PRR). He did not cook there, his use of utilities was minimal, he did not bring his son there and had little furniture.