September 2023 VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd Yesterday The Upper Tribunal has dismissed an appeal against an earlier FTT judgment (UKFTT 0338 (TC)) that fees paid to Intelligent...
September 2023 VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance Yesterday HMRC have updated their guidance Get confirmation from HMRC that you are trading in the UK. UK businesses registered for...
September 2023 Income tax – employees charging electric cars at home – HMRC update guidance Yesterday Further to HMRC’s recent update to their guidance on electric vehicles in their NIC manual (see here), there has also...
September 2023 Tax simplification – ICAEW reports progress Yesterday The ICAEW has reported progress on ongoing correspondence that it and the Chartered Institute of Taxation, the Institute of Chartered...
September 2023 VAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation Trust 26 September 2023 The High Court in judicial review proceedings has confirmed that an NHS Trust (Royal Surrey NHS Foundation Trust – “the...
September 2023 Income tax self assessment – online help – new HMRC guidance 26 September 2023 HMRC have published new guidance Help online for Self Assessment. The guidance explains: “How to get help online with Self...
September 2023 HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers 26 September 2023 HMRC have updated their corporate report Named tax avoidance schemes, promoters, enablers and suppliers. The report contains information about tax...
September 2023 VAT – Health professionals and pharmaceutical products (VAT Notice 701/57) 23 September 2023 HMRC provide guidance on “How to account for VAT on goods and services provided by registered health professionals, including doctors,...
September 2023 HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases 22 September 2023 HM Courts & Tribunals Service has once more updated (21 September 2023) the Upper Tribunal (Tax and Chancery) register of...
September 2023 ATED guidance updated 22 September 2023 HMRC have updated their technical guidance on the Annual Tax on Enveloped Dwellings (ATED). The update provides “additional information on...
September 2023 Flexibly accessed pensions – claiming back overpayments 22 September 2023 HMRC advise taxpayers on “How to claim a refund in the current tax year on an overpayment of tax when...
September 2023 War Widows and Widowers Recognition Payment – tax and NIC treatment 22 September 2023 The Financial Secretary to the Treasury made the following statement to Parliament on 19 September 2023: “The Government announced in...
September 2023 VAT – Appeals lost by HMRC – updated HMRC guidance 21 September 2023 HMRC have updated their guidance Updates on VAT appeals. The list of VAT appeals that HMRC have lost and that...
September 2023 Second 2023 to 2024 Cost of Living Payment dates announced 21 September 2023 It has been announced that “Millions of households across the UK will receive £300 directly from the Department for Work...
September 2023 Certificates of tax deposit – £89 million still held 21 September 2023 The ICAEW has reported that HMRC still have £89 million held as certificates of tax deposit. The deadline for using...
September 2023 Longer waits on the agent dedicated line 21 September 2023 Hidden within issue 112 of the Agent Update is the news that HMRC are removing the 10-minute service level on...
September 2023 Agent Update – issue 112 21 September 2023 HMRC have published their Agent Update, with the following content: Technical updates and reminders Developments and changes to legislation and...
September 2023 The Social Security Additional Payments (Second Qualifying Day) Regulations 2023 21 September 2023 SI 2023/1017 comes into forces on 11 October 2023. The instrument sets 17 September 2023 as the second qualifying day...
September 2023 CIOT warns against rushed changes to R&D rules 21 September 2023 The CIOT has expressed concern that proposals to introduce a merged R&D scheme by April 2024 are over ambitious, and...
September 2023 Taxpayers and agents express deep dissatisfaction with HMRC service levels, says CIOT 21 September 2023 A CIOT survey has found that both taxpayers and agents are dissatisfied with HMRC service levels, with well over 90%...
September 2023 Corporation tax statistics 21 September 2023 HMRC have published “Analyses of Corporation Tax receipts and liabilities” 2023. These show total CT receipts rising from £64.5 billion...
September 2023 Managing pension schemes service newsletter 21 September 2023 HMRC have published this newsletter to “update stakeholders on the Managing pension schemes service”. The newsletter has articles on: event...
September 2023 “Time to register for Self Assessment” 21 September 2023 HMRC have issued a reminder that “Registering for Self Assessment is an essential requirement for people with an untaxed income”....
September 2023 What to do if your tax agent business is changing 20 September 2023 HMRC publish guidance advising how to “Find out what you need to tell HMRC if you’re a tax agent and...
September 2023 The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023 20 September 2023 SI 2023/1009 comes into force on 9 October 2023, but with retrospective effect. The effect of the Instrument is summarised...
September 2023 Pensions (Extension of Automatic Enrolment) Act 2023 – Royal Assent 20 September 2023 The Pensions (Extension of Automatic Enrolment) Act 2023 received Royal Assent on 18 September 2023. The legislation will come into...
September 2023 Completing self-assessment returns – payrolled benefits 20 September 2023 HMRC have updated their guidance in relation to student or postgraduate loans, with the addition of information about how to...
September 2023 Child trust funds – 430,000 young people urged to claim average of £2,000 20 September 2023 HMRC have issued a press release reminding young people to claim their child trust funds, with an average value of...
September 2023 VAT – partial exemption – new HMRC guidance re supplies by businesses in private equity and venture capital sectors 19 September 2023 HMRC have added a new chapter to their VAT Partial Exemption guidance manual. The new guidance begins at PE 79000,...
September 2023 International Manual updated re non-doms and deemed domicile settlors 19 September 2023 Para. INTM 603400 of HMRC’s International Manual is entitled Transfer of assets abroad: Non-domiciled and deemed domiciled settlors from 6...
September 2023 PAYE and NIC – salaried members – appeal and cross-appeal dismissed by UT – fact v law – Bluecrest 19 September 2023 The Upper Tribunal has rejected both HMRC’s appeal and a cross-appeal by the taxpayer company – HMRC v Bluecrest Capital...
September 2023 VAT – fraud in construction industry supply chain – director “knew” or ” should have known” – input VAT denial, penalty and PLN – Konstruct Recruitment Ltd 19 September 2023 The First-tier Tribunal has dismissed an appeal by a company (Konstruct Recruitment Ltd – “Konstruct”) against the denial of input...
September 2023 SDLT – strike-out application – jurisdiction – Warner 19 September 2023 The FTT has ruled that there was no appealable decision by HMRC and that there were no other issues that...
September 2023 Share options – payment following termination – costs – Hemingway v HMRC 19 September 2023 The substantive issue in this appeal – Hemingway v HMRC UKFTT 749 (TC) – was summarised as follows at the...
September 2023 HICBC – liability to charge and to penalties – discovery assessment – reasonable excuse – Chattaway 19 September 2023 In another case considering the high income child benefit charge, the FTT concluded that the taxpayer did have a reasonable...
September 2023 HICBC – discovery assessments – penalties – criminality – Sharp 19 September 2023 In the latest case to consider the high income child benefit charge, the FTT concluded that the taxpayer did not...
September 2023 Procedure – information notice and penalty notice – late appeals – Contractors Support Ltd 19 September 2023 The taxpayer enjoyed mixed success in an application for late appeals – Contractors Support Ltd v HMRC UKFTT 744 (TC)....
September 2023 The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 19 September 2023 SI 2023/1012 comes into force on 31 October 2023. According to the accompanying Explanatory Note: “These Regulations enable payments to...
September 2023 The Value Added Tax (Drugs and Medicines) Order 2023 19 September 2023 SI 2023/1006 comes into force on 9 October 2023. The Order applies a temporary zero-rate of VAT to the supply...
September 2023 Pensions – abolition of the lifetime allowance – CIOT publishes response to draft legislation 19 September 2023 The CIOT has published its response to the draft legislation that proposes to abolish the pensions lifetime allowance. (For the...
September 2023 Employer Bulletin – August 2023 – subsequent update 19 September 2023 HMRC’s latest Employer Bulletin was issued on 16 August 2023. See our full coverage here. That earlier bulletin has now been updated...
September 2023 Tougher consequences for promoters of tax avoidance – ICAEW response 19 September 2023 The Institute of Chartered Accountants in England and Wales has issued Representation 93/23 on this topic. The document shows the...
September 2023 HMRC use of QR codes 19 September 2023 HMRC publish “Examples of HMRC related phishing emails, suspicious phone calls and texts”. This is intended to allow taxpayers to...
September 2023 DOTAS – allocation of SRN – permission for late appeal granted – Hive Umbrella Ltd 18 September 2023 The First-tier Tribunal has granted permission to make a late appeal against the issue of a scheme reference number (SRN)...
September 2023 VAT – construction company – disputed input VAT recovery – sufficient evidence re taxable sales – Heartlands House Ltd 18 September 2023 The First-tier Tribunal has upheld an appeal against an HMRC decision that a construction company was not entitled to reclaim...
September 2023 VAT – e-cigarettes – ongoing litigation re VAT rates – application for late appeal against error correction notice – Bull Brand Ltd 18 September 2023 The First-tier Tribunal has refused an application for a late appeal against a rejected protective error correction notice (ECN). It...
September 2023 DOTAS – appeal against allocation of SRN – applications against alleged deficiencies in HMRC’s statement of case – Alpha Republic Ltd 18 September 2023 The First-tier Tribunal have dismissed an application against HMRC’s case in an appeal against the issuing of a scheme reference...
September 2023 Trusts, Settlements and Estates Manual – HMRC update for FA 2023 aspects for grossing up estate income 18 September 2023 HMRC have updated their Trusts, Settlements and Estates Manual. The section “TSEM7453 – Deceased persons: beneficiaries of estates – tax...
September 2023 Pensions – F(No. 2)A 2023 changes – HMRC update manual 18 September 2023 HMRC have recently updated a number of sections of their Pensions Tax Manual for changes introduced by F(No. 2)A 2023....
September 2023 Recognised overseas pension schemes – updated list from HMRC 18 September 2023 Schemes can tell HMRC if they meet the conditions to be a recognised overseas pension scheme (ROPS). HMRC then publish...
September 2023
VAT – UT confirms fees paid to SIPP administrator were not exempt insurance transactions – Intelligent Money Ltd
September 2023
VAT – UK businesses certificate of status for overseas VAT refunds – HMRC update guidance
September 2023
Income tax – employees charging electric cars at home – HMRC update guidance
September 2023
Tax simplification – ICAEW reports progress
September 2023
VAT – judicial review – NHS trust entitled to reclaim VAT on capital expenditure incurred for business purpose – Royal Surrey NHS Foundation Trust
September 2023
Income tax self assessment – online help – new HMRC guidance
September 2023
HMRC update list of named tax avoidance schemes, promoters, enablers and suppliers
September 2023
VAT – Health professionals and pharmaceutical products (VAT Notice 701/57)
September 2023
HM Courts & Tribunals Service updates Upper Tribunal (Tax and Chancery) register of cases
September 2023
ATED guidance updated
September 2023
Flexibly accessed pensions – claiming back overpayments
September 2023
War Widows and Widowers Recognition Payment – tax and NIC treatment
September 2023
VAT – Appeals lost by HMRC – updated HMRC guidance
September 2023
Second 2023 to 2024 Cost of Living Payment dates announced
September 2023
Certificates of tax deposit – £89 million still held
September 2023
Longer waits on the agent dedicated line
September 2023
Agent Update – issue 112
September 2023
The Social Security Additional Payments (Second Qualifying Day) Regulations 2023
September 2023
CIOT warns against rushed changes to R&D rules
September 2023
Taxpayers and agents express deep dissatisfaction with HMRC service levels, says CIOT
September 2023
Corporation tax statistics
September 2023
Managing pension schemes service newsletter
September 2023
“Time to register for Self Assessment”
September 2023
What to do if your tax agent business is changing
September 2023
The Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations 2023
September 2023
Pensions (Extension of Automatic Enrolment) Act 2023 – Royal Assent
September 2023
Completing self-assessment returns – payrolled benefits
September 2023
Child trust funds – 430,000 young people urged to claim average of £2,000
September 2023
VAT – partial exemption – new HMRC guidance re supplies by businesses in private equity and venture capital sectors
September 2023
International Manual updated re non-doms and deemed domicile settlors
September 2023
PAYE and NIC – salaried members – appeal and cross-appeal dismissed by UT – fact v law – Bluecrest
September 2023
VAT – fraud in construction industry supply chain – director “knew” or ” should have known” – input VAT denial, penalty and PLN – Konstruct Recruitment Ltd
September 2023
SDLT – strike-out application – jurisdiction – Warner
September 2023
Share options – payment following termination – costs – Hemingway v HMRC
September 2023
HICBC – liability to charge and to penalties – discovery assessment – reasonable excuse – Chattaway
September 2023
HICBC – discovery assessments – penalties – criminality – Sharp
September 2023
Procedure – information notice and penalty notice – late appeals – Contractors Support Ltd
September 2023
The Registered Pension Schemes (Authorised Member Payments) Regulations 2023
September 2023
The Value Added Tax (Drugs and Medicines) Order 2023
September 2023
Pensions – abolition of the lifetime allowance – CIOT publishes response to draft legislation
September 2023
Employer Bulletin – August 2023 – subsequent update
September 2023
Tougher consequences for promoters of tax avoidance – ICAEW response
September 2023
HMRC use of QR codes
September 2023
DOTAS – allocation of SRN – permission for late appeal granted – Hive Umbrella Ltd
September 2023
VAT – construction company – disputed input VAT recovery – sufficient evidence re taxable sales – Heartlands House Ltd
September 2023
VAT – e-cigarettes – ongoing litigation re VAT rates – application for late appeal against error correction notice – Bull Brand Ltd
September 2023
DOTAS – appeal against allocation of SRN – applications against alleged deficiencies in HMRC’s statement of case – Alpha Republic Ltd
September 2023
Trusts, Settlements and Estates Manual – HMRC update for FA 2023 aspects for grossing up estate income
September 2023
Pensions – F(No. 2)A 2023 changes – HMRC update manual
September 2023
Recognised overseas pension schemes – updated list from HMRC