SME Tax News

In Dukeries Healthcare Ltd and Ors v Bay Trust International Ltd, HMRC and Ors [2021] EWHC 2086 (Ch), the High Court dismissed claims to set aside Remuneration Trust arrangements using the equitable doctrine of mistake. There was insufficient evidence of serious mistake and the claimants had accepted the risk the schemes would fail.

The Scottish Parliament has announced that its 2021 Budget will be held on Thursday 9 December 2021. This will set the Budget and spending plans for Scotland for 2022-23.

Missed our SME Tax Web-updates in September? Here is a summary of the month.

The government has published its response to the 2016 consultation ‘Tips, gratuities, cover and service charges’ which set out proposals to make tipping fairer.


The introduction of Making Tax Digital for Income Tax (MTD for ITSA) for individuals has been postponed yet again. It will now commence on 6 April 2024. General partnerships will not be mandated to join until 2025. The date at which all other types of partnerships will be required to join will be confirmed later. The Financial Secretary to the Treasury, Lucy Frazer, made the announcement to parliament this morning.

The government has opened a new consultation ‘Making flexible working the default unless employers have good reasons not to’ which seeks views on proposals to reform flexible working regulations as part of their ‘Build Back Better’ approach to dealing with the COVID-19 pandemic.


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