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Taxation in three minutes: Anonymity tax

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15 March 2017
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Taxation in three minutes: Anonymity tax
In this week’s issue
Anonymity tax – Maurice Davidson
How important is it for the taxpayer's name to be known when an appeal is made against an HMRC decision? Maurice Davidson wonders whether those in the public eye will, in effect, prefer to withdraw their appeal and pay an 'anonymity tax' than be subject to publicity.
Read the article
Stone the crows – Keith M Gordon
In the increasingly digitalised world that HMRC sees as the future of tax administration, one would imagine that the payment of tax and the computation of interest and penalties would be an automatic and infallible process. Keith Gordon warns that the decision in David Steiner shows this not to be the case.
Read the article
Safe to graze? – John Ward
The decision in Allen has helped clarify the capital gains tax position on grass lettings and what constitutes trading or investment activities by the landowner. John Ward considers the implications of the case and suggests some measures farming clients should take to ensure they meet the occupation and husbandry tests.
Read the article
Final curtain – Neil Warren
Many businesses registered to use the VAT flat rate scheme may choose to deregister as a result of the new limited trader category coming into force on 1 April. Neil Warren warns about the possible problems they might encounter on the way.
Read the article
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Readers’ forum
Will an additional permitted subscription to an ISA count as a chargeable event?

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Can an option to tax be backdated to recover input tax incurred previously?

What are the UK tax implications of a distribution from a Jersey trust?
News
Charge introduced for transfers to overseas pension schemes

Holyrood confirms Scottish tax rates

Dedicated MTD sub-group for expat taxpayers

HMRC urged to provide more support for disabled people
Tolley’s 2017 VAT titles / Order Now / Tolley
Tax Cases
Purpose of credit note to liquidated company: T Brady (TC5622)

Defective closure notice: R (on the application of Archer) v CRC, Queen's Bench Division

Further evidence to reduce penalties: CRC v R Tager QC the personal representative of Osias Tager deceased, Upper Tribunal

Main purpose of a loan relationship arrangement was to avoid tax: Travel Document Service; Ladbroke Group International v CRC, Upper Tribunal

First-tier Tribunal's jurisdiction to amend a self-assessment tax return: CRC v E Walker, Upper Tribunal

Supplies of insurance to taxi drivers: CRC v Wheels Private Hire Ltd, Upper Tribunal
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