Wendy ‘Amelia’ Poole made history last Sunday by becoming the first woman in Europe (and maybe the world) to take a ride on an autonomous motorcycle.
SME Tax News
ATED return failure: if you submitted Annual Tax on Enveloped Dwellings (ATED) return on 11 April your return may be lost.
Hello
This time we have our latest Land and Property update, we also review the latest Agent update, plenty of topical case law and there are a few reminders.
In Goode Cuisine Company Limited v HMRC [2018] TC06416 the FTT considered whether relief from the SDLT higher rate charge could apply when a pub purchased a dwelling for use in its trade. It decided not, as the plan was to convert the building into a commercial property which would then exclude it from relief as it would cease to be a dwelling.
HMRC have issued the Agent Update for April/May 2018. We have summarised the key content for you with links to our detailed guidance on the topics covered.
In Aria Technology Ltd v HMRC and Situation Publishing Ltd as a third party [2018] UKUT 0111 it was decided that a copies of tax appeal notice and the respondents response could be made available by the tribunal to a third party under the principle of open justice.
In Grand UK Limited & others v HMRC [2018] UKUT 0096 the Upper Tribunal confirmed a dispute as to was the actual employer for PAYE. Was it the person who appeared to be the employer, or the person who actually paid the wages?
HMRC have opened a consultation “ Tax abuse and insolvency” focussing on the exploitation of the insolvency procedures to avoid or evade taxes.
HMRC have published their Employer Bulletin for April 2018. We summarise the key content for you, with links to our detailed guidance on the topics covered.