Case reports

Tax / BBC presenters lose in IR35 ‘chaos’

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

Tax / Ireland loses €10m aluminium EU state aid tax argument

Ireland and Italy have lost a lengthy battle to overturn an EU demand for the recovery of millions of euros in taxes from two aluminium metal manufacturers, following a judgment that a tax exemption amounted to illegal state aid

Tax / US regulator slams Prudential over $200m tax reorganisation

Two US subsidiaries of financial services giant Prudential Financial have been censured by the US Securities and Exchange Commission (SEC) for failing to disclose conflicts of interest and making misleading disclosures, after they were reorganised so that Prudential received over $200m (£160m) in tax benefits to the detriment of funds they advised

Tax / EU tax demand for €13bn from Apple ‘defies reality’

IT giant Apple and the Irish government are at the EU general court this week, challenging a ruling that the company should pay €13bn (£11.5bn) in back taxes

Tax / Google hit with €1bn French tax payment

The French government is claiming a ‘historic’ victory in a long running tax battle with Google, after reaching a €945m (£845m) settlement with the tech giant over tax fraud allegations

Tax / Glencore wins £51m transfer pricing tax appeal

Anglo-Swiss multinational mining group Glencore has won a A$92m (£51m) victory in a long-running transfer pricing dispute with the Australian Taxation Office (ATO)

Tax / Tribunals force rethink on Scottish land tax penalties rules

An Upper Tribunal for Scotland ruling has highlighted administrative issues over the issue of penalty notices for Land and Buildings Transaction Tax late payments, but Revenue Scotland vows to continue charging daily penalties

Tax / Taxpayer did not disclose full earnings in self assessment

A tax tribunal has rejected an appeal by a business owner who faced a tax investigation over discrepancies between his earnings and tax returns for his delivery company

Tax / Worker cannot claim tax relief on commuting expenses

A man who had a series of temporary contracts working at different company sites has lost his appeal for tax relief on his travel expenses, on the grounds this was ordinary commuting

Tax / HMRC wins £15m Hargreaves Lansdown loyalty bonus case

HMRC has successfully overturned a ruling on the tax status of ‘loyalty bonus’ rebates made by fund management platform Hargreaves Lansdown, with the result that over 150,000 investors are no longer in line for a £15m repayment windfall

Tax / VAT updates: August 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers group registrations in Baillie Gifford, transport of disabled people in Jigsaw Medical, charities VAT recovery in University of Cambridge and treatment of bank note supplies in Clydesdale

Tax / HMRC loses £1m VAT case against Scottish farmer

HMRC has lost a £1m VAT case on appeal at the Supreme Court against a Scottish farmer over the purchase of farm subsidy entitlements

Tax / 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

Tax / UK multinationals to challenge EU on CFC rules

Over a dozen companies, including BT, Vodafone and GlaxoSmithKline are set to challenge an EU ruling which found that elements of the UK’s controlled foreign company (CFC) regime breach the rules on state aid

Tax / 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, reports Pat Sweet
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