Tax | Sky Sports presenter Alan Parry loses £356k IR35 case

In the latest IR35 case, Sky Sports presenter Alan Parry faces a £356,420 tax bill after judge rules that his working arrangements were equivalent to employment contract

5 Jul 2022

Tax

Personal Tax

Case Reports

Tax | VAT updates: July 2022

In this month’s roundup of VAT developments, Graham Elliott examines the insurance intermediation ruling in Staysure and TOGC and property development in Haymarket Media Group

1 Jul 2022

Tax

VAT

Case Reports

Tax | Umbrella company loses £11m tax dispute over expenses

An umbrella company has lost a multimillion pound tax dispute with HMRC over whether contract construction workers were entitled to claim travel costs tax-free

17 Jun 2022

Tax

Employment Tax

HMRC

Case Reports

Tax | McDonald’s given €1.25bn fine over royalty tax abuse

McDonald’s has come to a €1.25bn (£1.07bn) settlement in court in France to settle a long-standing tax dispute over royalties which were siphoned through Luxembourg to avoid tax

16 Jun 2022

Tax

Business Tax

International Tax

Case Reports

Tax | EU court rules against ITV over diverted profits tax case

ITV and the London Stock Exchange have lost a multimillion pound case at the EU General Court relating to the use of state aid and controlled foreign company (CFC) rules

8 Jun 2022

Tax

Business Tax

Case Reports

Tax | VAT updates: June 2022

In this month’s VAT updates, Graham Elliott considers VAT grouping criteria in HSBC ruling, multiple claims under DIY Housebuilder Scheme and treatment of financial services

1 Jun 2022

Tax

VAT

Case Reports

Tax | Fashion company part wins £2.16m follower notice dispute

Fashion distributor Whispering Smith has lost part of its appeal against follower notices issued by HMRC in connection with an equity deferral plan

30 May 2022

Tax

Employment Tax

Case Reports

Tax | HMRC wins Hoey £79k disguised remuneration case

The court has ruled that a taxpayer was liable to pay £79,581 worth of tax on his income which was paid through a tax avoidance scheme

20 May 2022

Tax

Personal Tax

Case Reports

Tax | Zipvit loses £1bn VAT appeal

The Supreme Court has dismissed a claim in the long-running Zipvit VAT case over postage costs meaning that HMRC dodged a possible £500m to £1bn VAT pay out 

17 May 2022

Tax

VAT

Case Reports

Tax | Film company wins £100k tax case

A start-up film company has won its appeal against the decision to dismiss its claim for enterprise investment scheme (EIS) relief on £100,000 worth of shares

16 May 2022

Tax

Business Tax

Case Reports

Tax | Company loses £9m remuneration trust case

The court ruled that HMRC had correctly denied corporation tax relief for an insurance company that used a tax avoidance scheme to dodge PAYE and national insurance on £9m worth of loans

13 May 2022

Tax

Business Tax

Case Reports

Tax | Taxpayer wins £82k stamp duty case

A taxpayer has won their claim for multiple dwellings relief (MDR) case with the court ruling that the stamp duty land tax due was £13,000 and not £82,000 

12 May 2022

Tax

Property Tax

Case Reports

Tax | Court refuses appeal for £855k VAT repayment

HMRC has been allowed to strike out an application for VAT repayment of £855,000 as the taxpayer was barred from appealing 

11 May 2022

Tax

VAT

Case Reports

Tax | Court overturns decision on £143k tax case

The court has overturned a previous ruling concluding that as the taxpayer offered no case for the entirety of their £143,000 tax appeal then it must be all withdrawn and all seven appeals dismissed

10 May 2022

Tax

Personal Tax

Case Reports

Tax | Appeal against £22k tax allowed due to agent fraud

A taxpayer has been allowed his late appeal against a discovery assessment of £22,896.60 ruling that the late appeal was justified as the case involved fraud, Covid-19, and working on offshore oil rigs

9 May 2022

Tax

Personal Tax

Case Reports