In Mabbutt v HMRC [2017] UKUT 0289 the Upper Tribunal (UT) concluded that a drafting error on a closure notice was not enough to invalidate it. This saved HMRC £653,000.
SME Tax News
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We are back with some really interesting guides and updates this time.
In Mr Ignacius Fessal v HMRC [2015] TC04287 a barrister was successful in arguing that the European Convention on Human Rights (ECHR) prevented HMRC from denying an overpayment relief claim when tax was double charged following a change of basis of taxation.
In HMRC v Apollo Fuels Limited [2016] EWCA Civ 157, the Court of Appeal has ruled against HMRC confirming that no car benefit arose to employees leasing cars from their employer at market value.
In Tottenham Hotspur Limited v HMRC [2016] UKFTT TC05143 the First Tier Tribunal (FTT) found that payments to players were termination payments and not subject to NIC.
In Alpine Contract Services v HMRC [2016] TC05148 a director's actions led to penalties for deliberate behaviour. The FTT's interpretation of the term 'potential lost revenue' created a windfall for HMRC.
HMRC have published their Employer Bulletin for June 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.
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Just a short update this week, and we feature an item that deserves special attention. Accountants: are you MSC Providers?