In Dr Walapu v HMRC [2016] EWHC 658 a taxpayer sought judicial review in respect of an accelerated payment notice (APN). All his complaints were rejected.
SME Tax News
The Supreme Court has dismissed an appeal by Future Capital Partners, the creator and a group of investors of the Eclipse 35 film scheme. The tax avoidance scheme failed because its activities never amounted to a trade.
HMRC has published a consultation: 'Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion'.
The Scottish First Minister, Nicola Sturgeon, has set out proposals for Scottish income tax in 2017/18 which will see some taxpayers in Scotland paying higher taxes than the rest of the UK for the first time.
Hello
This week we have an Employer Special, mixed in with updates for Directors and other useful guides.
"Ignorance of the law is no excuse" so the adage goes. See if you can work out what you need to do to meet the exemption in subsection 5? The official explanatory notes and our crib sheet are below.
The Administrative Burdens Advisory Board (ABAB) has submitted its third Annual Report to David Gauke MP, Financial Secretary to Treasury. The news of quarterly digital reporting took it by surprise and it is disappointed at the extra burdens imposed on the self employed.
HMRC have published their Employer Bulletin for April 2016. We summarised key content for you, with links to our detailed guidance on the topics covered.