Insights

Weekly Tax Update 11 June 2019

  • Written By: Ami Jack
  • Published: Wed, 12 Jun 2019 14:13 GMT

Private client

  • Assessments upheld despite lack of evidence
  • CIOT suggests review of how private residence relief is used
  • Amendment to contract held to be disposal of original right
  • FTT refuses to issue closure notices
  • HMRC completes review of child benefit charge penalties

PAYE and employment

  • HMRC withdraws appeal in lifetime allowance case

Business tax

  • FTT rules against SDLT annuity arrangement
  • CIOT responds to R&D tax relief consultation
  • UT overturns FTT decision on company residence

And finally

  • Better late than never

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