Weekly Tax Update 12 March 2019

The latest tax update and VAT round up for the week.

Accounting 641524333
Geoff Everett, Andrew Wilkes
Published: 12 Mar 2019 Updated: 30 Jan 2023

In this weeks update:


  • Government delays vote on tax transparency measures in Crown dependencies

Private client

  • Involuntary registration for self-assessment is a special circumstance
  • Invalid late filing penalties
  • Appeal upheld after HMRC reversed a concessionary penalty cancellation

PAYE and employment

  • HMRC responds to All Party Parliamentary Group on loan charges
  • Second consultation opens on off-payroll working rules
  • Discrimination appeal by pension scheme upheld

Business tax

  • HMRC changes policy on partnership expenses
  • Replacement of tools relief denied on tractors
  • Tax relief denied for expenses not recognised in company accounts

And finally

  • Edda

By necessity, this briefing can only provide a short overview and it is essential to seek professional advice before applying the contents of this article. This briefing does not constitute advice nor a recommendation relating to the acquisition or disposal of investments. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. Details correct at time of writing.


This article was previously published on Smith & Williamson prior to the launch of Evelyn Partners.