TAX POLICY ADMINISTRATION

In HMRC v Greenisland Football Club [2018] UKUT 440 (18 December 2018), the UT found that the FTT had been wrong to find that a clubhouse qualified as ‘village hall or similar building’ (VATA 1994 Sch 8 Group 5 item 2 note 6) but found that its...

In Supaglazing v HMRC [2018] UKFTT 712 (10 December 2018), the FTT found that discovery assessments issued by HMRC were valid as the taxpayer had been careless (FA 1998 Sch 18). Mrs Jones was the majority shareholder, company secretary and a director...

In M Redman v HMRC [2018] UKFTT 714 (11 December 2018), the FTT found that a taxpayer had a reasonable excuse for non-compliance with a notice to file a return. Mr Redman is an evangelical Christian who earns his living as a self-employed...

At report stage on 8 January, MPs agreed a cross-party amendment to clause 89 (minor amendments in consequence of EU withdrawal), making the clause subject to the affirmative procedure.

The government has published its Good work plan, setting out the actions it intends to take in response to the four consultations which followed its conclusions in February on the Taylor review of modern working practices.

The amount of R&D tax relief claimed by businesses through the patent box scheme jumped 25% in 2016/17, reaching £942.5m, increasing from £754.3m in 2016, according to accountancy firm Moore Stephens.

HMRC has published for consultation until 22 February 2019 a draft version of a new Life Assurance Manual, covering the corporation tax regime for life assurance and other long-term insurance business which came into effect in January 2013.

HMRC has issued a call for evidence until 20 March 2019 on how electronic till systems are being misused to facilitate tax evasion by hiding or reducing the value of individual transactions (electronic sales suppression).

HMRC has published guidance for individuals on potential liability to income tax, NICs and CGT that may arise on receipt or disposal of cryptoassets (see bit.ly/2QH26YE).