SME Tax News

In Sandra Annette Carter v HMRC [2018] TC6862 the FTT found that an accountant’s use of home claims were excessive. There was no evidence to show business use of three rooms, and the claim was reduced to one room.

In Gavin Faulkner v HMRC [2018] TC 6500 the first tier tribunal (FTT) agreed that the inability of a member of a limited liability partnership to obtain figures for a loss claim can be a reasonable excuse for late filing.

In DAC Beachcroft LLP v HMRC [2018] TC 6704, the first tier tribunal (FTT) found that legal advice privilege (LAP) applied to conveyancing documents sought by HMRC during enquiries. 

HMRC recently issued a new factsheet about the Disguised Remuneration Loan Charge. Tax barrister Keith Gordon has published a ‘line by line takedown’ of the factsheet. We thought it might be interesting to add a different point of view.

The Chancellor of the Exchequer has announced that the next Spring statement, where the government will respond to the forecast from the Office for Budget Responsibility (OBR), will be held on the same date as last year, on Wednesday 13 March 2019.


It's nearly over, that's the Self Assessment 'season', if only we could say the same about Brexxxk. We're reporting some fascinating stuff this week. Read on.