In Pattullo v HMRC [2016] UKUT 0270 the Upper Tribunal (UT) held that a discovery assessment into a CGT avoidance scheme was valid.
SME Tax News
Brexit: Will it affect us? Will it affect tax? There is huge uncertainty as to exactly how and when the UK will impliment Britain's Exit from the European Union (Brexit), and even less certainty as what will come in its place.
HMRC have issued their Agent Update for June 2016: we have summarised the key content for you with links to our detailed guidance on the topics covered.
In Mabbutt v HMRC [2017] UKUT 0289 the Upper Tribunal (UT) concluded that a drafting error on a closure notice was not enough to invalidate it. This saved HMRC £653,000.
HMRC has recorded a message on its phonelines to reassure taxpayers that the EU referendum result of Brexit heralds no immediate changes to the UK's tax system.
In Alpine Contract Services v HMRC [2016] TC05148 a director's actions led to penalties for deliberate behaviour. The FTT's interpretation of the term 'potential lost revenue' created a windfall for HMRC.
In HMRC v Apollo Fuels Limited [2016] EWCA Civ 157, the Court of Appeal has ruled against HMRC confirming that no car benefit arose to employees leasing cars from their employer at market value.
In Tottenham Hotspur Limited v HMRC [2016] UKFTT TC05143 the First Tier Tribunal (FTT) found that payments to players were termination payments and not subject to NIC.
In Mr Ignacius Fessal v HMRC [2015] TC04287 a barrister was successful in arguing that the European Convention on Human Rights (ECHR) prevented HMRC from denying an overpayment relief claim when tax was double charged following a change of basis of taxation.
In Fowler v HMRC [2020] UKSC22 the Supreme Court found that a diver was an employee for the purposes of a double tax treaty and so subject to UK tax on his income.