Case reports

Tax / Reversal on care worker ‘sleep-in’ back pay causes HMRC concern

A Court of Appeal ruling on payments to care workers on ‘sleep-in shifts’, which says they should receive a flat rate per night and not the national minimum wage (NMW), is set to save social care providers £400m in back pay, but looks likely to raise a number of issues regarding HMRC’s enforcement approach

Tax / Tax updates: July 2018

This month's review of tax cases and tax news including contractual agreement settles Scion, reasonable excuse against fixed and daily penalties, pub group wins over capital allowances

Tax / VAT updates: July 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy on input tax where purchases not received, reduced rate insulation reversal, distance selling and goods delivery

Tax / Case: taxpayer worked under a contract for services in Jensal IR35 appeal

Jensal Software Ltd [2018] TC 06501

Tax / Dodwell: JP Whitter loses CIS appeal at Supreme court

Bill Dodwell CTA (Fellow), former partner and head of tax policy at Deloitte, considers the implications of JP Whitter's construction industry sub-contractor scheme (CIS) appeal loss at the Supreme Court

Tax / IR35: extending rules to the private sector

Mark Cawthron LLB CTA, tax writer at Croner-i, examines the fallout from government plans to extend IR35 intermediary rules to the private sector companies, examining the contradictory rulings at tribunal in the cases of Christa Ackroyd, MDCM and Jensal Software

Tax / US Supreme Court rules for taxing remote online sales

The US Supreme Court has handed down a ruling that online retailers can be required to collect local sales taxes even in states where they have no physical presence, in a move which is designed to level the playing field with bricks-and-mortar businesses

Tax / Supreme Court confirms rules of withdrawal of CIS gross payment status

HMRC is able to cancel a company’s gross payment status for the purposes of the construction industry scheme (CIS) without considering whether it would have a seriously detrimental effect on the business, the Supreme Court has decided

Tax / HMRC wins £50m ‘Project Blue’ tax challenge

HMRC has claimed victory in the Supreme Court in a long running battle which will see property developers pay £50m of stamp duty land tax (SDLT) on the purchase of the former Chelsea Barracks in London more than ten years ago

Tax / Case: higher rate SDLT relief was not available

Tax / Taxpayer beats HMRC over IR35 case involving construction management services

In MDCM Ltd [2018] TC 06444, the appeal centred on a dispute over whether the appellant's contractual arrangements should be treated as an employee of the ultimate contracting company under IR35 rules

Tax / Tax updates: June 2018

This month's review of tax cases and tax news including IR35 rules set to net private companies, contractor beats HMRC over IR35 dispute, late return penalty thrown out due to lack of evidence

Tax / Public sector contractor beats HMRC over IR35 case

There is continuing confusion surrounding HMRC’s application of the IR35 rules regarding disguised employment, after an IT contractor who challenged a £26,000 tax bill arising from work on a Department for Work and Pensions (DWP) project won his appeal at a First Tier Tribunal (FTT)

Tax / Number of tax refund scams escalating

A sharp rise in the number of scam emails and text messages targeting taxpayers has been flagged by HMRC, with renewed warnings that criminals are attempting to trick the public into thinking they have received a tax rebate so they hand over their account and personal details

Tax / IR35 tax tribunal rulings on so-called disguised employment

Mark Cawthron LLB CTA, tax writer at Croner-i Tax & Accounting, considers the implications of the recent MDCM ruling in favour of the appellant in an IR35 case on so-called 'disguised employment' in light of the contrary decision in the recent Ackroyd BBC case