In Mohammed Salem Kadhem v HMRC [2017] TC05929 director successfully appealed a late filing penalty: there was insufficient evidence to show that HMRC had sent him a notice to file a return and he was unaware that he had any obligations under self assessment.
SME Tax News
In James H Donald (Darvel) Limited v HMRC [2017] TC05908 the First Tier Tax Tribunal (FTT) considered whether tax self assessed by related companies could be offset against a liability incurred by a different company following an enquiry.
Spring Salmon and Seafood Limited [2017 UKUT 0205 (TCC) the Upper Tribunal (UT) upheld the decision that a terminal loss relief claim was not a stand alone claim.
A case on interpreting penalty notices can be found in Spring Capital Limited v HMRC [2017] UKUT 0215 (TCC) where the Upper Tribunal (UT) had to decide whether a penalty notice extended the time limit for supplying information.
In David Benton, Steve Jackson, Paul Hudson v HMRC [2017] participants in tax schemes tried to bar HMRC from their penalty appeals on the basis that Follower Notices were invalid.
HMRC have updated the terms and conditions for direct debit agreements relating to VAT payments: if your direct debit is inactive for 13 months, it will automatically be cancelled under the Dormancy Period rules.
HMRC have agreed to continue to participate in a trial of VAT ruling requests for complex cross-border transactions until 30 September 2018.
The European Parliament have voted heavily in favour of amending the EC Directive 2006/112/EC, which is the leading law for VAT across Europe, to grant all Member States the right to treat electronically supplied publications in the same way as printed publications.
In Errol Almond v HMRC [2017] TC05889 concerned discovery assessments covering 13 years and associated penalties for failure to notify. The assessments were reduced to 5 years and the penalties were discounted once the tribunal had reviewed the evidence, although full abatement was not given.