Tax updates: August 2019

In this month’s round-up of tax cases and news, more IR35 woe for HMRC while GAAR panel kicks out bond scheme, Finance Bill 2019-20 confirms £1.1bn payroll extension to private sector, Making Tax Digital penalty leniency, capital goods scheme simplified and UK multinationals challenge CFC rules

Case: Talksport presenter wins £143k IR35 appeal

Talksport radio show host Paul Hawksbee has won his IR35 appeal at a First Tier Tribunal (FTT), marking another defeat for HMRC over the question of whether broadcasters working via personal service companies (PSCs) should be considered as employees.

The case, Kickabout Productions Ltd and HMRC, [2019] UKFTT 415 TC07230, was brought by Hawkbee’s personal services company, Kickabout Productions Ltd (KPL), against a demand for PAYE and a notice of decision for Class 1 National Insurance contributions (NICs) issued by HMRC for the period 2012 to 2015, amounting to some £143,000.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Finance | Legal updates: unfair prejudice petitions not subject to statutory time limits

Tax | Ukraine war not excuse to overturn £219k HMRC penalty

Finance | Legal updates: danger of digital handshake via email in binding contracts

Tax | Umbrella company faces maximum £1.6m HMRC penalty

Navigate

Tax Services

Case: Talksport presenter wins £143k IR35 appeal

Your free features:

Sign up to Business & Accountancy Daily