HMRC have now published a response to their consultation ‘Large Business compliance – enhancing our risk assessment approach’.
SME Tax News
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This time we feature end of tax year and new tax year planning guides and updates.
HMRC have published a call for evidence, ‘The role of platforms in ensuring tax compliance by their users’, which seeks information on how online platforms could be used to help users deal with their tax obligations.
HMRC has published a consultation, ‘Financing growth in innovative firms: allowing Entrepreneurs’ Relief on gains made before dilution’, which looks to protect ER claims for shareholders whose holding is diluted due to fundraising.
In William Tinkler v HMRC [2018] UKUT 0073 the Upper Tribunal (UT) decided that a copy of notice of an enquiry under section 9A TMA 1970 sent to a tax agent was validly served on a taxpayer.
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This time we have a very handy new guide to Double Tax treaties and completing the Foreign pages of the Self Assessment return.
HMRC have published another consultation related to Patient Capital, 'Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund'.
HMRC have published a new consultation, ‘Taxation of self-funded work-related training: Consultation on the extension of tax relief for training by employees and the self-employed’.
The government have published a call for evidence, ‘ VAT, Air Passenger Duty and Tourism in Northern Ireland’, which is seeking evidence on the impact of VAT and Air Passenger Duty (APD) on tourism in Northern Ireland.
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