SME Tax News


In this time’s web-update we feature guides that aim to answer your last minute tax FAQs for Self Assessment (SA), carelessness by agents and, the Upper Tribunal (UT) finally resolves an important question: does a notice to file a SA return have to be issued by a human?

In HMRC v John Hicks [2019] UKUT0040, the Upper Tribunal (UT) allowed HMRC’s appeal. It found there had been carelessness on the part of the taxpayer's adviser so the discovery assessments raised were in time after all. 

The Scottish Parliament has announced that its 2020 Budget will be held on Thursday 6 February 2020, less than a week after the date now set for Brexit of 31 January 2020.

In Angela Salazar v HMRC [2019] TC7398, the First Tier Tribunal (FTT) allowed an appeal against employment intermediary return late filing penalties. They were raised against the wrong person and the taxpayer had a reasonable excuse.

HMRC has published its most successful tax fraud prosecutions for 2019. During the year 600 people were convicted and around £5bn was recovered through civil and criminal investigations.

In HMRC v Nigel Rogers and Craig Shaw [2019] UT 0406, the Upper Tribunal (UT) decided that a section 8 notice to file a return does not have to be issued by an identified “flesh and blood” officer of HMRC. The UT also provided guidance to the FTT on how to address any future concerns that it has on the validity of s.8 notices.