SME Tax News

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

The deadline for registering for Self-Assessment is 5 October after the end of the tax year; anyone who needs to register for 2018/19 has less than a week left and this includes those who need to report and pay the loan charge.

HMRC have announced that businesses who use the GIANT (Government Information and NHS Trust) service will not be required to join Making Tax Digital for VAT until April 2022.


In this week's web-update we hope we can take your minds off the events of such a horrible week in the UK. In tax there are often 'known unknowns'. Most taxpayers probably don't realise this until they enter into a dispute with HMRC. We feature quite a topical collection of these taxing things this week.

In The Leeds Cricket Football & Athletic Company Limited v HMRC [2019] TC4486 the FTT found that cricket hospitality was a separable business from the Headingly Stadium with its own goodwill attaching: it was not merely an income stream anciliary to the land.

In Paya Ltd, Allday Media Ltd & Tim Willcox Ltd v HMRC [2019] TC7377 the First Tier tribunal found IR35 applied to the personal service companies of three BBC presenters but their advisers did not act carelessly.