HM Revenue & Customs (HMRC) have published a list of ten things you need to know about tax avoidance (that scheme promoters won't always tell you). They are:
Disguised employment and Entrepreneurs' Relief
In Richard Hurst v HMRC [2014] TC0403 a taxpayer successfully claimed that he was a "disguised" employee in order to claim CGT Entrepreneurs' Relief. His claim to be a de facto director failed.
CGT: main residence relief - no elections
Two cases on Capital Gains Tax Private Residence Relief (PRR): one where the timely use of a main residence election would have saved the day, and the other where a property did not qualify as a "residence".
Let them eat VAT
Silly VAT facts: Snowballs are cakes, Flapjacks are cakes, Morrison's Blue Berry Muffin, Banana Bread, Ginger Bread and Lemon Drizzle Nak'd bars are confectionary, and not cakes.
Employment intermediaries: new quarterly reporting requirement
In its continuing efforts to clamp down on the practice of “disguised self-employment” HMRC is proposing the introduction of a new quarterly reporting regime for agencies and intermediaries who supply self-employed workers.
Illegal state aid? UK sweetheart deals for multi-nationals
The UK's past practice of offering sweetheart tax deals to multinationals may have amounted to illegal state aid.
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