In R (on the application of Steinfeld and Keiden) v Secretary of State for International Development [2018] UKSC 32, the Supreme Court held the bar on different-sex couples entering civil partnerships breached Human Rights. This potentially has a significant impact on tax law.
Nichola's Tax w-update 5 Oct 2018
Hello
Another useful case on take-aways and HMRC best judgement assessments this week, plus the Budget is set for October.
Nichola's SME Tax W-update 22 June 2018
Hello
This week we have the latest HMRC Agent Update which focusses on Making Tax Digital and some practical issues around agent services accounts. We also have our latest Company Tax: What's New? guide which includes the latest cases involving companies and their directors plus a new VAT guide.
Agent update June/July 2018
HMRC have issued the Agent Update for June/July 2018. We have summarised the key content for you with links to our detailed guidance on the topics covered.
IR35: Another taxpayer victory
In Jensal Software Ltd v HMRC [2018] TC06501 the First Tier tribunal (FTT) held IR35 did not apply to an IT contractor working for the DWP; the level of control fell far below the sufficient degree required to demonstrate a contract of service.
CIS gross payment cancellation the right decision
In JP Whitter (Water Well Engineers) Limited v HMRC [2018] UKSC 31, the Supreme Court (SC) agreed that HMRC did not have to consider the wider impact on the taxpayer’s business when cancelling its Construction Industry Scheme (CIS) gross payment status.
Page 102 of 180