SME Tax News

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

In Christa Ackroyd Media v HMRC UKUT0326 the Upper Tribunal dismissed a TV presenters appeal against IR35 applying to her personal service company; the BBC did exercise sufficient control over her work for an employment relationship to exist.

HM Treasury has launched an 'Investing in Women' code to promote female entrepreneurship among organisations that offer finance. The code follows the launch of a 'Women In Finance Charter', already supported by over 330 firms.

In Tysim Holdings v HMRC [2019] TC7389 the First Tier Tribunal (FTT) upheld late filing and payment penalties for ATED; ignorance of the law was no excuse for a non-resident taxpayer with a UK legal background.

At the end of this month chancellor Sajid Javid cancelled the 2019 Budget which was due to be held on 6 November. Then parliament agreed to early General Election.


We have quite a lot to say this week. HMRC's latest Agent Update is horribly long but it duplicates much in the earlier Employer Update. We have weeded out the highlights for you.