Case Reports

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Tax | IR35: what a performance

Difficulties with interpreting the IR35 rules have been highlighted by conflicting decisions at tax tribunals where apparently similar IR35 cases involving TV and radio personalities including Lorraine Kelly and Christa Ackroyd highlight the subjective nature of the employment tests. Peter Rayney FCA, CTA (Fellow), TEP considers the implications for private sector employers

21 Jun 2019

Law and Regulation

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Tax | Australia rules Uber drivers contractors for tax purposes

In a landmark ruling for the gig economy, an Australian court has ruled that Uber drivers should be treated as contractors for tax and employment purposes, rather than as employees, which could have repercussions in the UK, where the ride hailing company is fighting a similar case through the courts

7 Jun 2019

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Tax | Machinations of follower notices and accelerated payment notices

As part of the government’s clampdown on aggressive tax avoidance schemes, HMRC was given powers to issue follower notices and accelerated payment notices (APNs). Meg Wilson CTA, specialist tax writer at Croner-i, examines their effectiveness and the grounds for cases won by taxpayers

5 Jun 2019

International Tax

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Tax | Tax updates: June 2019

In this month’s tax updates, cases include tax return uncertainty over 'discovery' decision in Tooth case, DIY housebuilder wins VAT refund case in Swales, managed service company status in Costelloe Business Services, plus lifetime giving rules for inheritance tax and HMRC ordered to delete illegally held voice records

3 Jun 2019

Making Tax Digital

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Tax | VAT updates: June 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers the judgments on the timing of a tax point in Budimex, non-owners’ import obligations, and when prescription drugs can, and cannot, be zero rated following Pearl Chemist decision

3 Jun 2019

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Tax | Lessons from HMRC’s latest IR35 defeats

Following two defeats over IR35, HMRC appears to be struggling to apply the controversial tax rule, but each case should be judged on the facts and the whole picture, warns Caroline Harwood, head of share plans and reward at Crowe

29 May 2019

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Tax | Prosecutions top 1,000 as HMRC focuses on tax evasion by individuals

The government launched 1,007 prosecutions against individuals for tax evasion offences last year, as the HMRC clampdown on tax evaders intensified

28 May 2019

International Tax

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Tax | 'Discovery' decision may make it harder to obtain tax return certainty

Comments made by Court of Appeal judges in a recent case relating to 'discovery' assessments have potentially made it harder to obtain certainty that HMRC cannot go back and challenge a tax return, by raising issues around what constitutes a ‘deliberate’ error by the taxpayer, according to Pinsent Masons

23 May 2019

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Tax | HMRC toughens position on use of offshore trusts to avoid tax

HMRC is cracking down on the use of disguised remuneration and contractor loans after winning two tax avoidance cases at the tax tribunal over use of offshore trusts to avoid tax and NICs

16 May 2019

International Tax

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Tax | HMRC ordered to delete illegally held voice records

HMRC has been given 28 days to delete an estimated five million taxpayer biometric ‘voice prints’ obtained from callers to its helplines, after an investigation by the Information Commissioner’s Office (ICO) found they were being held illegally in contravention of data protection rules

8 May 2019

Law and Regulation

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Tax | Taxman curbs use of MSC avoidance schemes

HMRC is clamping down on the use of live tax avoidance schemes falling under the management service company (MSC) legislation after winning a Court of Appeal hearing against Costelloe Business Services

2 May 2019

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Tax | Nunn: VAT surcharge decision highlights MTD penalty threat

Yvette Nunn CTA, director of Berkeley Associates, welcomes a sensible decision in the recent Farrell VAT surcharge case, but fears the tribunal system will not cope unless HMRC ditches automatic penalties when Making Tax Digital for VAT is in full force

2 May 2019

Making Tax Digital

International Tax

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Tax | Tax updates: May 2019

In this month’s tax updates, cases include Loose Women’s star IR35 win while Hustle actor’s Big Bad Wolffe company loses NIC appeal, a taxpayer’s unsolicited tax returns are rejected, HMRC wins £40m Hyrax case, IR35 private sector rules released, Treasury reports on loan charge, HMRC consults on PRR and multinationals face CFC clawback

1 May 2019

Making Tax Digital

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Tax | VAT updates: May 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers the judgments in Praesto at the Court of Appeal and the CJEU judgment in Mydibel in respect of the capital goods scheme

1 May 2019

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Tax | Loose Women presenter wins IR35 case

Media star Kaye Adams, the presenter of ITV’s Loose Women programme, is the latest celebrity to win an IR35 challenge, with a First Tier Tribunal (FTT) finding the terms of her personal services contract (PSC) for BBC radio shows meant she was not an employee and did not have to pay some £125,000 of PAYE and National Insurance contributions (NICs), reports Pat Sweet

18 Apr 2019

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Tax | Using post-cessation tax relief post Sinclair ruling

Lindsey Wicks, tax writer at Croner-i, examines the lack of clarity over the operation of rules concerning insurance proceeds received post-cessation in the wake of the Sinclair ruling

17 Apr 2019

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