HMRC has won a First Tier Tribunal (FTT) case concerning the employment status of three BBC presenters who used personal service companies (PSCs), in an IR35 ruling involving over £300,000 in tax which threatens to add to the ‘chaos’ around how the employment rules should be applied
HMRC is consulting on draft amendments to legislation about the taxation of UK property rich collective investment vehicles and their investors, which are designed to ensure the new rules work as intended
In the event the UK leaves the EU without an agreement, HMRC has warned that the current agreements to avoid double payment of the equivalent of national insurance contributions (NICs) in member states will be voided, affecting seconded employees
In a first for a global tax authority, New Zealand has clarified the guidance for companies who pay staff in cryptocurrency and need to complete tax returns. Peter Stewart, associate at Cooke, Young & Keidan assesses the risks and compliance issues
The Charity Tax Commission’s latest review of the charity tax system criticised the lack of accountability over Gift Aid which is costing taxpayers £5bn a year in tax breaks to charities. Croner-i lead tax writer Stephen Relf CTA FCA explains why Gift Aid reform is overdue
Yvette Nunn CTA asks whether the government’s efforts to change behaviour by putting taxes on everything from plastic bags to diesel vehicles, not to mention the apprenticeship levy on businesses, are an effective way of altering taxpayers’ mindsets
In our regular Q&A series from Croner Taxwise, Alexander McCarthy explains when a claimed capital allowance is allowable in the event that a hire purchase agreement on a car has not been paid off
HMRC has released details of data sharing arrangements with local authorities where it is trialling self assessment and tax data exchange to clamp down on council tax debt
The government has launched its promised consultation on proposals to give senior NHS doctors and nurses access to more flexible pensions, in a bid to stem the numbers of clinicians reducing their working hours or resigning because of increases in their tax bills
The former head of the National Audit Office (NAO), Sir Amyas Morse, will head up the independent review into the controversial loan charge, which has seen HMRC pitted against taxpayers who used disguised remuneration schemes over the last decade, and is set to report by mid November
With all consultations relating to Finance Bill 2019-20 now closed for comment, Sarah Arnold, tax writer at Croner-i, gives a rundown of the key tax changes proposed and how they will affect UK businesses and individual taxpayers when enacted after the Budget this autumn
The government has rejected proposals to devolve responsibility over air passenger duty (APD) to Wales, unlike in Scotland and Northern Ireland, citing concerns about the possible impact on competition
Doctors are calling for the government to introduce a tax on sugary snacks, after research showed this may be more effective at reducing obesity levels than the current levy on sugary drinks
Amid heated exchanges during Prime Minister’s Questions, Boris Johnson confirms review as MPs demand all loan charge settlements must be suspended until the results are known
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