In The Leeds Cricket Football & Athletic Company Limited v HMRC [2019] TC4486 the FTT found that cricket hospitality was a separable business from the Headingly Stadium with its own goodwill attaching: it was not merely an income stream anciliary to the land.
In Paya Ltd, Allday Media Ltd & Tim Willcox Ltd v HMRC [2019] TC7377 the First Tier tribunal found IR35 applied to the personal service companies of three BBC presenters but their advisers did not act carelessly.
In Jacqueline Potter and Neil Potter v HMRC [2019] TC7348 the First Tier tribunal allowed a claim for Entrepreneurs relief where the business had not raised an invoice for 5 years; its activities were directed at reviving the trade so its non-trading activities were not 'substantial'.
In Urenco Chemplants Ltd and Urenco UK Limited v HMRC [2019] TC7318 expenditure on the cost of constructing a tails management facility at a nuclear site was found to be structural and did not qualify for plant and machinery capital allowances.
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In this time's web-update we look at the latest statistics on Making VAT Digital, we review HMRC's Brexit guide, and also take a close look at HMRC's powers to obtain information.
According to HMRC's latest statistics on Making Tax Digital for VAT less than half of all VAT registered business have so far signed up for Making Tax Digital for VAT. At least a third (and maybe many more) of those who are supposed to be in the new system have not signed up or signed up and failed to file.
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