In Bryn Williams v HMRC [2019] TC06963 the FTT held that a taxi firm owner should have registered for VAT; he was not acting as an agent for his drivers when contracting with local authorities.
HMRC delay frustrates Discovery Assessment
In Hargreaves v HMRC [2019] TC07090 HMRC's long delay in raising an assessment on an £84m capital gain meant that there was no 'discovery' and it was invalid.
Nichola's SME Tax W-date 3 May 2019
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This time we are looking at shares, from share purchases to reorganisations.
TaxAid and Tax Help job vacancies
We are happy to promote some exciting job vacacancies in tax for the amazing tax charities: TaxAid and Tax Help for Older People.
ER claim fails: share capital is measured by nominal value
In Philip Hunt v HMRC [2018] TC02528, the First Tier Tribunal (FTT) decided that the Entrepreneurs’ Relief test for a percentage holding in a company’s ‘ordinary share capital’ should be measured by nominal value rather than the number of shares in issue.
Nichola's SME Tax W-update 26 April 2019
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This week we have something of an employment taxes special. It is now P11D season and probably a good time for an employer to consider a compliance review of the previous year and an audit of your systems.
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