Business tax
This month covers International taxes; and VAT.
International taxes: Treaty advantage found not to be the main purpose in withholding tax case
- Jul 2024
The Upper Tribunal (UT) has upheld the First-tier Tribunal (FTT) decision, ruling against HMRC in a case regarding withholding tax deducted at source. The arrangement was not designed to take advantage of the UK/Ireland...
VAT: VAT liability of dip pots
- Jul 2024
In 2019, HMRC repaid Queenscourt Ltd VAT of £75,502, on the basis that dip pots sold as part of takeaway meal deals at its KFC outlets should be treated as separate zero-rated supplies. When Queenscourt submitted a top-up claim in 2020, a different HMRC officer....
VAT: CIC: outsourcing primary healthcare in prisons
- Jul 2024
NHS England engaged Spectrum Community Health CIC to deliver primary healthcare at prisons across the North of England (including nurses, GPs, pharmacies, mental and sexual health services, optometry, dentistry and...
VAT: Burden of proof for VAT assessment time limits
- Jul 2024
When issuing a VAT assessment, in addition to the four-year cap, HMRC must issue the assessment either within two years of the end of the relevant VAT period or within a year of having the facts they need to raise an assessment...
VAT: VAT on recharges of merchant acquirer costs
- Jul 2024
SilverDoor Ltd acts as an intermediary between serviced apartment operators and businesses looking for short-term accommodation for employees on temporary assignments. SilverDoor charges a commission to the...
VAT: VAT recovery on fundraising share sale
- Jul 2024
To fund the development of a new hotel in Milton Keynes, Hotel La Tour Ltd (HLT) decided to sell its existing hotel in Birmingham by way of the sale of shares in a subsidiary which owned the hotel. HLT sought to recover...
More in business tax
Personal tax
This month covers Property tax; and Residence and domicile.
Property tax: SDLT appeal dismissed on property transfer to company
- Jul 2024
The First-tier Tribunal (FTT) has dismissed an appeal from a taxpayer who accidentally incurred a 15% stamp duty land tax (SDLT) charge after a property chain collapsed. Placing his home in a company he...
Residence and domicile: Taxpayer loses appeal on business investment relief
- Jul 2024
A UK resident, non-domiciled individual incorporated a UK company and became the sole shareholder and director. He invested £1.5m in it, which was overseas income he brought into the UK a week before incorporation...
Residence and domicile: FTT finds that remittances were taxable
- Jul 2024
The First-tier Tribunal (FTT) ruled that remittances were taxable. The fact that the taxpayer did not benefit personally from the money did not change the tax position....
More in personal tax
Tax compliance and investigations
This month covers Appeals, disputes and investigations.
Appeals, disputes and investigations: Taxpayer win on discovery assessment
- Jul 2024
The First-tier Tribunal (FTT) has found that a taxpayer who did not declare payments from a business had not appreciated that they were self-employment income. His behaviour was not deliberate and the discovery...
Appeals, disputes and investigations: Appeal against discovery assessments dismissed
- May 2024
The First-tier Tribunal (FTT) has refused a taxpayer’s appeal, finding that although the taxpayer’s agent notified HMRC of chargeability, it did not contain sufficient information and therefore the follow-up discovery assessments issued by...
Appeals, disputes and investigations: Enquiry notice valid
- Mar 2024
The First-tier Tribunal (FTT) found that an enquiry notice into a gilt strip scheme was validly issued, despite the fact that the actual document was missing. The notices had been issued to a large group of taxpayers...
Appeals, disputes and investigations: Company wins appeal on information notice
- Jan 2024
An information notice was varied to allow a company to send to HMRC only those emails that were relevant to the matter, not those caught by a wider email search but irrelevant...
More in tax compliance and investigation
Tax administration
There are no updates this month.
Agents and HMRC: Checking marriage allowance claims using PAYE codes
- Dec 2023
Agents are able to check whether a client has an enduring marriage allowance claim using the client’s PAYE code. PAYE codes ending in the suffix ‘N’ indicate that an election is in place to transfer part of the personal allowance to a...
Tax returns: Relying on HMRC guidance
- Nov 2023
Some advisers may have noticed an increase in the number of changes to HMRC’s guidance – in particular changes to articles in Agent Update and Employer Bulletin...
Making tax digital: Manual MTD registration required for some new VAT registrations
- Oct 2023
When registering for VAT through HMRC’s VAT registration service, businesses should be automatically signed up to making tax digital (MTD). However, in some exceptional cases, the MTD registration is not being processed...
Tax payments and repayments: HMRC guidance on reducing self assessment repayment delays
- Oct 2023
Self assessment repayments can be delayed at three different stages:
1. A delay to the processing of the return, form, or amendment that generates the repayment.
2. A repayment inhibitor is triggered.
3. The repayment is...
More in tax administration
More from the Tax Faculty
Latest news
TAXwire
Stay up to date with the latest developments in tax by signing up to the Tax Faculty's weekly e-newsletter
- Sign up
- Free
Practical guidance
TAXline
Comprehensive support for Tax practitioners each month from the Tax Faculty and expert contributors.
Technical support
Webinars
Expert advice from the Tax Faculty's technical managers on all the developments in tax policy and practice.