In Sarah Baylis v HMRC [2016] TC 05454 the First Tier Tribunal (FTT) found that care home fees paid by a company were a benefit in kind for the patient's spouse rather than her daughter.
SME Tax News
From 1 March 2017, members of seven professional tax and accounting bodies will be prevented from promoting or creating tax avoidance schemes under a new code of Professional Conduct in Relation to Taxation.
In Elite Hand Car Wash v HMRC [2016] TC 05431 the First Tier Tribunal (FTT) rejected a taxpayer’s claim that HMRC’s RTI reporting relaxation for micro employers meant it did not have to file online.
The High Court has ruled that the UK Government cannot trigger Article 50 to leave the EU without reference to Parliament.
In Antony Phillip Brown v HMRC [2016] TC 05423 the First Tier Tribunal (FTT) found that a taxpayer did not have a reasonable excuse for late filing of an SDLT return.
In N Bevan Limited v HMRC [2016] TC 05404 the First Tier Tribunal (FTT) upheld a HMRC penalty imposed on a small accountancy firm for not keeping up with their anti-money laundering obligations.
31st October 2016 is the filing deadline for filing a paper tax return under self assessment. It is also the deadline:
HMRC have published their Employer Bulletin for October 2016. We summarise the key content for you, with links to our detailed guidance on the topics covered.
Members of the CIOT and ATT have expressed their concerns about HMRC’s Making Tax Digital Proposals in a survey conducted by the professional bodies.
The Government has dropped plans to create a secondary market for annuities following consultation.