Ignorance of the law and reasonable excuse
Part writing off of a loan
Were the appellants trading in derivatives?
Principal residence relief and building works
A consensus is emerging among the tax profession for the government to delay any plans to extend its recent reform of public sector off-payroll working rules to the private sector until April 2020 at the earliest.
HMRC has published the test results from the application of the ‘Check employment status for tax’ (CEST) tool during its development phase, following a freedom of information request.
HMRC is consulting on three main options for changes to its money laundering supervision fee structure from 1 December 2018, in order to preserve the policy that businesses should pay for the costs of supervision, rather than this being funded through general taxation.
HMRC has published revised advisory fuel rates for company cars, applying from 1 September 2018. The rates are to be used only where employers either reimburse employees for business travel in their company cars, or require employees to repay the cost of fuel used for private travel.