TAX POLICY ADMINISTRATION

In S May and others v HMRC [2019] UKFTT 32 (10 January 2019), the FTT found that a grain storage facility qualified for capital allowances (CAA 2001). Mr May carried on a business of grain production for sale to local farms and feed mills. He had...

In J Dickinson and others v HMRC [2018] EWCA Civ 2798 (18 December 2018), the Court of Appeal upheld the High Court’s decision not to grant judicial review of APNs (FA 2014 s 219) issued by HMRC, despite an earlier promise not to enforce payment...

In K Tutty v HMRC [2019] UKFTT 3 (31 December 2018), the FTT found that a discovery made following the use of an electronic standard information package (‘E-SIP’) was not stale. Ms Tutty had implemented arrangements to avoid SDLT and HMRC had issued...

The European Commission has published its proposed ‘roadmap’ for moving away from unanimity and towards qualified majority voting (QMV) by member states for making policy decisions in certain areas of EU taxation, which it would like to achieve by 2025 in four main steps.

HMRC has introduced a new ‘profit diversion compliance facility’ for multinational companies whose transfer pricing arrangements might bring them within the scope of diverted profits tax (DPT).

The CIOT’s Low Incomes Tax Reform Group (LITRG) has urged those affected by the loan charge to contact HMRC, rather than place too much reliance on the outcome of a government review in March 2019.

The government has laid the Finance Act 2004 (Standard Lifetime Allowance) Regulations, SI 2019/29, increasing the pensions lifetime allowance in line with the consumer prices index to £1,055,000 for the tax year 2019/20, as announced at Budget 2018.

The government has published the draft Small Charitable Donations Act (Amendment) Order 2019, increasing from £20 to £30 the maximum limit for individual donations under the gift aid small donations scheme with effect from 6 April 2019, as announced at Budget 2018.

HMRC has advised it may not be able to meet its target response times for acknowledging disclosures made by taxpayers via the worldwide disclosure facility for UK tax liabilities relating to offshore matters, owing to ‘an increase in the number of disclosures received’.