Tax updates: September 2019

In this month’s roundup of tax case, Ingenious film scheme ruled tax avoidance at appeal, worker cannot claim tax relief on contractor travel expenses in Nowak, Hargreaves Lansdown loses £15m loyalty bonus tax case, Making Tax Digital confirmation notices and IR35 private sector off-payroll working guidance issued

Cases

Ingenious film scheme ruled tax avoidance at appeal

HMRC has scored a win at the Upper Tribunal as judges rule that the Ingenious film scheme was tax avoidance with the tax authorities expecting to recoup millions in unpaid taxes.

The long-running case involved a dispute between HMRC and investors over tax liabilities related to film and game investment schemes promoted by the Ingenious group of companies, which involved investments in a series of blockbuster films including Avatar, Life of Pi and Die Hard 4, between 2000 and 2013.

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Cases

Ingenious film scheme ruled tax avoidance at appeal

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