HMRC have published their Employer Bulletin for December 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.

In Cornelia Simpson v HMRC [2019] TC7576,  the First Tier Tribunal (FTT) found that the failure to report a capital gain on the disposal of a London flat resulted in a £14k penalty. A claim for Private Residence relief was dismissed by the FTT. The taxpayer failed to provide any evidence to show that she had ever occupied the property. 

Staff Christmas parties: how to claim tax relief on your Office Christmas Party. Must all staff attend? Is there tax relief for an owner manager or personal service company owner? Are there any reliefs? How do you avoid a hangover?

This is part of our Tax & Accounting at Christmas Special, as we analyse the tax and accounting treatments of Christmas and count down each working day until the Christmas holidays in the UK.

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HMRC have just updated their Check Employment Status for Tax tool (CEST). They seem to be quite tight lipped about the exact nature of the changes. Is that unhelpful or just careless? 

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We have a mixed bag of updates and case reports this week, but funnily enough, the capital taxes are the ones that always catch our eyes.