The Uber taxi business' UK VAT affairs are coming under close scrutiny. Jolyon Maugham QC is challenging Uber London Ltd in the High Court on the fact that he considers that the company should have issued him with a VAT receipt for his journey.
SME Tax News
The Pensions Regulator has netted more than £6 million in fines following compulsory pensions auto-enrolment for employers.
In Grenade (UK) Limited v Grenade Energy Limited & ANR, the ‘corporate veil’ did not protect a director from being held jointly liable with his company for the tort of passing off.
In Krysystof Kaczmarcycyk v HMRC [2017] TC5754, a company director was fined over £3,500 in late filing penalties as despite having no UK tax liabilties he ignored a s8 notice to file a Self Assessment return The First Tier Tribunal (FTT) did not consider that there was any special circumstances that could have allowed a special reduction.
In Jackson Grundy Limited v HMRC [2016] TC04981 the First-tier Tribunal (FTT) reduced an estate agent’s record breaking penalty for money laundering failures by £164K. The Office of Fair Trading
HMRC have published new advisory fuel rates for company car drivers which will apply from 1 June 2017.
in Mrs R Rendall v HMRC [2013] TC6011 the FTT decided to quash £3,200 of late partnership filing penalties. HMRC had all the correct information and had given incorrect advice on filing: giving a penalty in such circumstances was clearly not the intention of the law.
In Anthony and Tracy Lee Hancock v HMRC [2017] EWCA Civ 198 the Court of Appeal found that the conversion of QCBs and a non-QCBs into a single new QCB should be treated as two separate conversions: tax was due on redemption.
In New Way Cleaning Ltd v HMRC [2017] UKFTT TC5769 the First-Tier Tribunal (FTT) considered what statutory documentation is reasonably required under a Schedule 36 Notice relating to PAYE.
The Welsh Land Transaction Tax (LTT) received Royal Assent on 24 May 2017.