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Steve Simmonite

Steve Simmonite is a director of SKS (GB) Limited which he formed with his co-director Stewart Smith in 2007. Steve was previously a partner at Grant Thornton LLP, a director at KPMG LLP and before that employed by HM Customs and Excise from 1975. He is Mr Malde’s tax adviser. He can be contacted by email: steve@sksgb.co.uk.

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Operation Cloud Ten

Is VAT the question for innocent parties who find themselves caught up in a fraudulent transaction, asks STEVE SIMMONITE.

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Tax tip: National Insurance contributions Readers’ forum: Treatment of shares in freehold on disposal Readers’ forum: Sale of personal collection of rare dolls Readers’ forum: HMRC’s attitude to failed R&D claim Readers’ forum: Order of reliefs after donor’s unexpected death

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NEWS

Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package Private schools challenge VAT on fees

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Deadline dates for December 2024

CASES

Recovery of an invalid refund Interactions with HMRC’s online system Expenditure was not subsidised Legitimate expectation after HMRC instruction Failed sub-sale scheme results in higher liability

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This week's opinion: 14 November 2024 Returns submission when exempt from MTD for VAT Spotlight targets disguised employment income scheme Massive hike in VAT receipts in 2023-24 EU council agrees on VAT in the digital age package

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