Case reports

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

Tax / VAT updates: July 2019

In this month’s VAT roundup of significant cases, Graham Elliott CTA (Fellow), VAT specialist at City & Cambridge Consultancy, considers when payroll services for a carer are not subject to VAT, two NHS trust VAT rulings and the sale of fractional interests in hotel rooms

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

Tax / Case: top-slicing relief due on chargeable event gain

Calculating top-slicing relief has become more complicated with the introduction of the personal savings allowance and starting rate band for savings income, but HMRC is not always right on the tax liability, as highlighted in the recent Marina Silver v HMRC life insurance bond case

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

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

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

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

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

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

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

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
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