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Claritax News

Tax admin

HMRC powers, taxpayer protections, anti-avoidance, interest and penalties

March 2023

Simplicity v fairness – a view from the Financial Secretary to the Treasury

30 March 2023
The government is promising “to put simplification at the heart of policymaking”. However, “there is a tension between the wish...

March 2023

The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023

29 March 2023
SI 2023/369 amends the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 “to make further provision relating to the Economic Crime...

March 2023

Self assessment software – HMRC update

28 March 2023
HMRC publish a list of “software suppliers for tax returns, supplementary pages and attachments”. That list has been updated for...

March 2023

Community amateur sports clubs – HMRC update list

28 March 2023
HMRC have updated their list showing which sports clubs are registered as community amateur sports clubs. The list can be...

March 2023

HMRC Stakeholder Digest – 23 March 2023

27 March 2023
HMRC have shared their latest Stakeholder Digest. The contents include: Updates Tax-Free Childcare support available over the Easter school holidays...

March 2023

Interest rates on late tax payments and on repayments of tax – all taxes – updated HMRC guidance

25 March 2023
HMRC have updated their document Rates and allowances: HMRC interest rates for late and early payments. The document allows taxpayers...

March 2023

Payroll software – HMRC update

25 March 2023
HMRC publish a list of “free and paid-for software recognised by HMRC that you can use to report PAYE information...

March 2023

Climate change levy – nil returns and refunds

24 March 2023
HMRC have updated their guidance on the climate change levy to make it clear that “you must still download, complete...

March 2023

Upper Tribunal – pending appeals update

24 March 2023
The following appeals have been lodged with the Upper Tribunal: Cozy Pet Ltd v HMRC – UT-2023-000023 – Taxpayer appealing...

March 2023

HMRC to raise interest rates

24 March 2023
Following the decision by the Bank of England Monetary Policy Committee to raise base rates from 4% to 4.25%, HMRC...

March 2023

24 new taxes since 2000

24 March 2023
The Chartered Institute of Taxation has noted that there have been 24 new taxes created since 2000 (including the three...

March 2023

Agent Update – issue 106

23 March 2023
HMRC have published their Agent Update, with the following content: Tax Developments and changes to legislation and allowances relating to...

March 2023

Statutory payments – HMRC update guidance

23 March 2023
HMRC have updated the following guidanc: Statutory Sick Pay: tables for linking Periods of Incapacity for Work – The Statutory...

March 2023

Spring Finance Bill published

23 March 2023
The Spring Finance Bill was published today (23 March 2023). It will eventually become the Finance (No. 2) Act 2023....

March 2023

Spring Finance Bill 2023 – background

23 March 2023
The Spring Finance Bill 2023 has now been published – see our separate news story here for a complete overview....

March 2023

Deferred remuneration – reallocation of income – HFFX and others v HMRC

22 March 2023
The Upper Tribunal has rejected an appeal by the taxpayers, in a scheme whereby certain amounts were reallocated to individual...

March 2023

Appeals – procedural issues re VAT appeal – Kingston Maurward College

22 March 2023
The Upper Tribunal has rejected an appeal by the taxpayer relating to procedural matters – Kingston Maurward College v HMRC...

March 2023

Financial sanctions – HMRC update Iran guidance

22 March 2023
HMRC have updated their guidance Financial sanctions, Iran (human rights). The document HM Treasury Notice, Iran (Human Rights), 20/03/2023 has...

March 2023

Income tax – appeal cannot be lodged in advance of an assessment – Vekaria

21 March 2023
The First-tier Tribunal has dismissed an application for a late appeal against certain income tax assessments. With regards to the...

March 2023

Community amateur sports clubs – HMRC update guidance and form

21 March 2023
HMRC have updated the documents that relate to community amateur sports clubs so that they now explain that: “charities based...

March 2023

Financial sanctions – HMRC update Russia guidance

21 March 2023
HMRC have updated their guidance Financial sanctions, Russia. The document HM Treasury Notice, Russia, 17/03/2023 has been added.

March 2023

Money laundering – HMRC update supervision guidance

20 March 2023
HMRC have updated the following money laundering guidance: Money laundering supervision for trust or company service providers; Money laundering supervision...

March 2023

CJRS scheme – no claim possible for employee omitted from RTI submissions – Luca Delivery Ltd

20 March 2023
The First-tier Tribunal has dismissed an appeal against an assessment to recover payments made under the Coronavirus Job Retention Scheme...

March 2023

Income tax – appeal against return amendments and closure notices dismissed – Byrne

20 March 2023
The First-tier Tribunal has dismissed an appeal against amendments to a taxpayer’s self-assessment tax returns and closure notices (Byrne v...

March 2023

Appeals – FTT Rules 5 and 18 – Putney Power Ltd

17 March 2023
The main issue in this case was “whether these appeals give rise to common or related issues and, if so,...

March 2023

Late appeal refused – prejudice to both parties – Butt v HMRC

17 March 2023
The FTT has refused to allow a late appeal where the length of delay was serious and significant and where...

March 2023

The Tribunal Procedure (Amendment) Rules 2023

17 March 2023
SI 2023/327 comes into force on 6 April 2023. They effects are explained in the accompanying Explanatory Memorandum as follows:...

March 2023

BUDGET – income tax – assignments of repayments – change welcomed by LITRG

16 March 2023
The CIOT website states that the Low Incomes Tax Reform Group (LITRG) has welcomed Budget changes relating to the assignment...

March 2023

Tax policy consultations – checking current status

16 March 2023
HMRC have created a tool to help interested parties to “find out about ongoing and closed tax policy consultations”. The...

March 2023

Appeals procedures – applications to strike out refused – Asset House Piccadilly Ltd v HMRC

16 March 2023
The First-Tier Tribunal has refused applications to strike out certain proceedings (Asset House Piccadilly Ltd v HMRC UKFTT 279 (TC))....

March 2023

BUDGET – Tax information and impact notes

16 March 2023
The following TIINs were published on 15 March 2023, and can be accessed from the link at the bottom of...

March 2023

HMRC disclosure of documents to third party – Mitchell and Bell v HMRC – Court of Appeal

15 March 2023
The rather complicated background to this appeal is well summarised in the first paragraph of the Court of Appeal ruling...

March 2023

Penalties – failure to file on time – Compliance Handbook updated

15 March 2023
HRMC have updated their guidance on: Penalties for Failure to File on Time: In what circumstances is a penalty payable:...

March 2023

Financial sanctions – HMRC update Russia and Iraq guidance

14 March 2023
HMRC have updated the following guidance: Financial sanctions, Russia – HM Treasury Notice, Russia, 10/03/2023 added; and Financial sanctions, Iraq...

March 2023

UT judges FTT did not make material errors in refusing to reinstate appeal – Lingajothy

14 March 2023
The Upper Tribunal has dismissed an appeal that the First-tier Tribunal made material errors when refusing to reinstate an appeal...

March 2023

Money laundering – HMRC update trust or company service provider guidance

14 March 2023
HMRC have updated their guidance Trust or company service provider guidance for money laundering supervision. The guidance is to help...

March 2023

NIC – HMRC extend Class 2 and 3 contribution deadline – The Social Security (Contributions) (Amendment No. 3) Regulations 2023

14 March 2023
HMRC have made SI 2023/309, The Social Security (Contributions) (Amendment No. 3) Regulations 2023, which extends the deadline for payment...

March 2023

NIC – expenses and benefits – HMRC require electronic reporting – The Social Security (Contributions) (Amendment No. 2) Regulations 2023

14 March 2023
HMRC have made SI 2023/308, The Social Security (Contributions) (Amendment No. 2) Regulations 2023 “These Regulations amend regulation 80 of...

March 2023

Income tax – expenses and benefits – HMRC require electronic reporting – The Income Tax (Pay As You Earn) (Amendment) Regulations 2023

14 March 2023
HMRC have made SI 2023/307, The Income Tax (Pay As You Earn) (Amendment) Regulations 2023. “These Regulations amend the Income...

March 2023

CGT – application for late appeal not granted – Cenkci

14 March 2023
The First-tier Tribunal have not granted an application for a late appeal against several discovery assessments in respect of CGT...

March 2023

Financial sanctions – HMRC update guidance

10 March 2023
HMRC have updated the following guidance: Financial sanctions, Syria – HM Treasury Notice, Syria, 08/03/2023 added; Financial sanctions, South Sudan...

March 2023

Financial sanctions – HMRC update Democratic Republic of the Congo guidance

9 March 2023
HMRC have updated the guidance Financial sanctions, Democratic Republic of the Congo. HM Treasury Notice, Democratic Republic of the Congo,...

March 2023

HMRC Stakeholder Digest – 8 March 2023

9 March 2023
HMRC have shared their latest Stakeholder Digest. The contents include: Announcements Annual Stakeholder Survey closes in just under one week;...

March 2023

EIS fraud – claim not authorised by taxpayer – discovery assessments invalid – Robson

8 March 2023
The First-tier Tribunal has allowed Mr Robson’s appeal against discovery assessments under TMA 1970, s. 29 raised in relation to...

March 2023

Approved offshore reporting funds – HMRC update guidance

7 March 2023
HMRC have updated their guidance Approved offshore reporting funds. This is a list of offshore funds that have successfully applied...

March 2023

Money laundering – HMRC update fit and proper test guidance

7 March 2023
HMRC have updated their guidance The fit and proper test. “Under the Money Laundering, Terrorist Financing and Transfer of Funds (Information...

March 2023

Community amateur sports clubs – HMRC update list

7 March 2023
HMRC have updated their list showing which sports clubs are registered as community amateur sports clubs. The list could be...

March 2023

Spring Finance Bill to be published 23 March 2023

7 March 2023
The Spring Finance Bill 2023 will be published on 23 March. Explanatory Notes on the Bill will be available in...

March 2023

Trust Registration Service Manual – registrable taxable trusts

7 March 2023
HMRC have updated this manual with new “information on CGT on UK Property paper returns”. The changes are at TRSM...

March 2023

Penalties – “special reduction” – updated HMRC guidance

7 March 2023
HMRC have discretion to reduce penalties if they think it is right because of special circumstances. This is referred to...
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