In James Dutton-Forshaw v HMRC [2015] TC04644 the First Tier Tribunal (FTT) accepted that a property occupied for only seven weeks was a taxpayer's only or main private residence for Capital Gains Tax.
SME Tax News
In James H Donald (Darvel) Ltd and others v HMRC [2015] UKUT 0514 (TCC) two schemes to avoid PAYE and NICs using dividends and partnership profits failed.
Two items from HMRC's Employment Related Securities team.
HMRC have issued their Employer Bulletin for October 2015, and we have summarised all of the key content for you, including a number of misconceptions about RTI which HMRC have identified from feedback they have received from employers.
HMRC have published a consultation document with more detail as to the changes ahead for non-domiciled individuals and inviting views as to how these could best be implemented. Consultation closes on 11 November 2015.
Hello
A number of new consultations have been published in the last couple of weeks although they are often now referred to as "discussion papers". The latest one to catch my eye concerns employee travel and subsistence.
HMRC have published the responses received to their consultation "Tax Enquiries: Closure Rules". It considers whether HMRC should be able to refer certain matters during an enquiry to the tribunal in order to bring about a swifter resolution.
In B & K Lavery Property Trading Partnership v HMRC [2015] TC04637 the First Tier Tribunal (FTT) refused an application to strike-out HMRC’s argument in an appeal against a closure notice, finding that HMRC could rely upon an argument before the FTT which it had not referred to in the closure notice.