In Frederick Henderson & Ors v HMRC [2017] TC06010 the domicile of four children was considered by virtue of their father's and grandfather's domicile of choice and origin.
SME Tax News
HMRC have confirmed that from 4 September 2017 they will no longer send agents paper copies of SA302s for clients.
If you use Transcash at the Post Office to pay PAYE, you will need to find an alternative arrangement from December 2017.
From 1 November 2017, when a UK individual uses a UK mobile phone outside the EU, UK VAT will be charged.
HMRC have issued their Agent Update for August / September 2017. We have summarised the key content for you with links to our detailed guidance on the topics covered.
In X-Wind Power Limited v HMRC [2017] UKUT 0290, the Upper Tribunal (UT) considered whether relief under the Seed Enterprise Investment Scheme (SEIS) was blocked because the company filed an Enterprise Investment Scheme (EIS) (rather than SEIS) compliance statement in error. It was.
In R (Hely-Hutchinson) v HMRC [2017] EWCA Civ 1075 the Court of Appeal found in favour of HMRC: the taxpayer did not have a legitimate expectation that his Mansworth v Jelley loss relief claims would be allowed on the basis of incorrect HMRC guidance.
In Development Securities (No 9) Ltd & others v HMRC [2017] TC06007 a Jersey company was held to be UK resident: it undertook transactions (part of a capital loss scheme) that were engineered by its UK parent.
If you use Microsoft Word’s highlighter to redact documents, you need to read this.
In Pradipkumar Hindocha v HMRC [2017] TC05838, the taxpayer's ongoing illness provided a reasonable excuse for an inability to file a tax return on time.