Tax·Case Law·1 month ago·2 documents
Lexgreen loses its appeal over a ten-year charge: a company’s existence can count as its “life” for secondary liability where trustees are outside the UK.
Tax·GOV.UK·1 month ago
Other first-contravention exceptions remain, including serious errors and failures to follow HMRC instructions or authorisation conditions.
Tax·GOV.UK·1 month ago
Subsequent intervals end on the de-grouping anniversary. Businesses must also agree how to measure taxable use when those intervals fall outside their normal tax year.
Tax·GOV.UK·1 month ago
When activity and payment fall in different periods, both trigger seller reporting; consideration belongs in the period when it is paid or credited.
Tax·GOV.UK·1 month ago
The revised guidance removes a blanket exclusion, but the Protocol limits UK-resident Saudi nationals to credit for Saudi income tax on their Saudi-source income.
Tax·GOV.UK·1 month ago
The guidance requires quantified arrears and sufficient conduct evidence before the one-year clock starts; advisers must also track the ordinary assessment limits.