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In Gary Lineker & Danielle Bux t/a Gary Lineker Media v HMRC [2023] TC8774, HMRC incorrectly challenged broadcaster Gary Lineker's contract with the BBC and BT. It lost a tax appeal against assessments for £4.9m. The First Tier Tribunal (FTT) found that while partnerships can be subject to IR35, the intermediaries' legislation, those rules did not apply as Mr Lineker had contracted with the Broadcasters personally. 

Sir Keir Starmer published details of his taxable income and gains last week, following the disclosure by the Prime Minister, Rishi Sunak of his tax returns. Sir Keir's income and gains are straightforward and we ran them through our software to reconcile back to an exact breakdown of his tax bill. 

Hello,

This time we have a slightly unusual case study in personal tax, we consider the effect of making a mistake in a COVID-19 support payment claim, we look at tax refunds, and tax agents and the courts have been busy with VAT appeals.

How is a Prime Minister taxed? In the interests of transparency, Prime Minister Rishi Sunak has published details of his taxable income and chargeable gains for the last three years. We compare his income and gains to our tax guides, to see which ones will help him shave a quid or two off his tax adviser's fees for next year!

In Luca Delivery Limited v HMRC [2023] TC8752, the First Tier Tribunal (FTT) heard an appeal against a reclaim of a cash grant paid under the Coronavirus Job Retention Scheme (CJRS). It found that failure to meet the scheme conditions was due to a mistake by the taxpayer’s accountants and that was no defence. It did not allow the claim to be validated.