Case reports

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

Tax / Case: DIY housebuilder wins VAT refund case

In Christopher Swales [2019] TC 007116, the First Tier Tribunal (FTT) reviewed the plans and planning permission for a new house, allowed the appeal and criticised HMRC's position that VAT was chargeable

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

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

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

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

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

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

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

Tax / Big Bad Wolff loses £147k NICs appeal

Actor Robert Glenister has lost a NICs appeal over the operations of his personal service company (PSC), Big Bad Wolff, at an Upper Tribunal

Tax / FTT rejects taxpayer’s appeal over ‘unsolicited’ tax returns

A taxpayer who had always paid tax at source under PAYE and submitted unsolicited tax returns in an attempt to address overpayments, has lost an appeal at tax tribunal over HMRC’s refusal to accept the returns

Tax / Taxpayers fight back as number of tax tribunals surges

Disputes between HMRC and taxpayers are increasing as the tax authority makes greater use of data collected from banks and foreign tax authorities, and more cases head to tax tribunals

Tax / Lehman case and withholding tax complexity

While the Supreme Court has ruled on Lehman Brothers’ withholding tax dispute with HMRC questions remain. Hannah Field-Lowes, partner, and Victoria Burton, associate, at White & Case LLP examine the judgment

Tax / Tax updates: April 2019

In this month’s tax updates, read about Lorraine Kelly’s £1.2m IR35 case, Lehman Bros interest payments, ‘E’ Share losses, Making Tax Digital registration delays, SDLT window cut, and OECD digital tax plans

Tax / VAT updates: April 2019

In this month’s roundup of significant VAT cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, analyses Partial Exemption Attribution in N Brown Group plc, bonded warehouses and single market triangulation in Ampleaward and zero rating appeal rejected for J & B Hopkins
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