Case reports

Tax / Capital gains tax on property: 6 April changes

From April 2020 an overhaul of capital gains tax (CGT) will see payment deadlines shortened, reduction of final period exemption and reform of lettings relief. Stephanie Webber CTA, tax writer at Croner-I, analyses the key changes in the context of relevant rulings at tax tribunal

Tax / Middlesbrough Football Club loses NMW replay with HMRC

HMRC has scored a victory over Middlesbrough Football Club, currently 19th in the now suspended Championship, at an employment tribunal appeal over underpayments of the national minimum wage (NMW) relating to employee deductions for season tickets

Tax / Taxpayer loses 120k expenses claim

A taxpayer who claimed self employment expenses of £120,000 against income of £5,000 has lost a First Tier Tribunal (FTT) appeal against HMRC’s refusal to allow the deductions

Tax / FTT refuses vegan truffle VAT appeal

The manufacturer of a range of vegan truffle balls has failed in a bid to have the product zero rated for VAT as food, with the First Tier Tribunal (FTT) ruling they are a sweet treat for occasional enjoyment rather than a meal replacement

Tax / Is HMRC getting the upper hand over taxpayers in IR35 cases?

Mark Cawthron LLB CTA examines a series of recent case decisions from celebrity TV presenters to IT contractors to understand the reasoning behind the rulings on use of personal service companies, and HMRC’s one in three success rate

Tax / IT contractor loses £75k IR35 appeal

HMRC has won a First Tier Tribunal (FTT) against an IT contractor who contested almost £75,000 in taxes and national insurance contributions (NICs) due under off-payroll rules

Tax / VAT updates: March 2020

In this month’s VAT updates, Graham Elliott considers charity construction relief in Marlow Rowing Club, HMRC’s reaction to the News Corp decision and the supply of medics in Archus Trading Ltd

Tax / TV presenter Eamonn Holmes loses IR35 appeal

Veteran TV presenter Eamonn Holmes has lost a First Tier Tribunal (FTT) appeal regarding his status as a freelancer under IR35 rules, with the judge determining his contract with ITV’s This Morning programme amounted to employment

Tax / Accountant loses appeal over £1.2m goodwill claim

An accountant has been left facing a potential £431,400 tax bill after losing a case at First Tier Tribunal (FTT) over a claim for goodwill on the sale of his business, with HMRC arguing it did not exist

Tax / Vodafone’s Indian operation hit with £5.4bn tax bill

Telecom giant Vodafone’s Indian operations are in jeopardy following a court ruling requiring the company to immediately pay billions in unpaid tax and interest

Tax / HMRC information notices: resistance is futile?

A dispute between a taxpayer and HMRC over the format of tax data provided for an information notice for disclosure under schedule 36 of Finance Act 2008 could only be resolved at a tax tribunal. Neil Tipping, senior tax consultant at Croner Taxwise, examines the issues

Tax / Class action over Alchemy avoidance scheme planned

A Midlands law firm is set to take a group action suit against a tax planning scheme which cost the taxpayer up to £110m in related cases

Tax / VAT updates: February 2020

In this month’s VAT updates, Graham Elliott considers digital newspapers in News Corp v HMRC, ongoing DIY housebuilder time limits cases and new regulations relating to call off stocks

Tax / Kickboxing company loses VAT dispute

Kickboxing company Premier Family Martial Arts LLP has lost a VAT dispute with HMRC, as they tried to appeal that kickboxing should be exempt from VAT because it is a form of tuition, covering a subject that is part of school education

Tax / Case report: spread betting contracts taxable as earnings from employment

In Root 2 Ltd [2019] TC 07502, the First Tier Tribunal (FTT) dismissed the appeal against PAYE and NIC determinations raised by HMRC in respect of payments made by the appellant under onerous spread betting contracts which had been novated to the appellant by its employees
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