In Khalid Bhatti v HMRC [2018] TC06332, payroll software issues were not a reasonable excuse for late filing of PAYE returns under Real Time Information (RTI): software issues had been claimed in earlier years with promises of future compliance
SME Tax News
HMRC have published a consultation on Extension of Offshore Time Limits, which looks at giving HMRC twelve years in which to raise assessments where there is “non-deliberate offshore non-compliance”.
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We have a fun-packed web-update this time. IR35, Sole trader v Limited company, trust registration deadlines, last minute R & D and Nesquick.
In John Hicks v HMRC [2018] TC06301, the First Tier Tribunal (FTT) held that HMRC did not meet the criteria for a discovery assessment when they tried to restrict the use of losses carried forward from a year under enquiry.
The Welsh government has proposed a “Vacant Land Tax” (VLT) aimed at land where planning permission has been granted, or that is within a local development plan, but no work has been carried out. The objective is to incentivise companies to build rather than hoarding land to increase its value.
In DJ Wood v HMRC [2018] TC06339, the First Tier Tribunal (FTT) found that a return was unsolicited so late filing penalties could not apply.
In Alan Jackson v HMRC [2018] TC06329, the First Tier Tribunal (FTT) again considered the question of whether a non-UK resident could be expected to know about the Non-Resident CGT regime. In this case, the answer was yes but the penalties were reduced to £100.
In Christa Ackroyd Media Limited v HMRC [2018] TC06334, the First tier tribunal (FTT) held that a BBC television presenter was caught by the IR35 regulations.
The government has opened a new consultation 'Enforcement of Employment Rights Recommendations'. This looks at simplifying the enforcement action by HMRC and tribunals against non-compliant employers and toughening sanctions applied.
The government has opened a 'Consultation on Measures to Increase Transparency in the UK Labour Market'. This consultation looks at transparency and employment contracts for the employee or worker.