In HMRC v Pertemps Ltd: [2019] UKUT 0234 (TCC) the Upper Tribunal (UT) has confirmed that providing temporary staff with a salary sacrifice scheme in consideration for a small administration cost was not an economic activity and a supply for VAT made by the employer agency, it was simply an efficient method of paying staff.
In HMRC v Hargreaves Lansdown [2019] UKUT 246 the Upper Tribunal held that loyalty bonuses were annual payments and should have had tax deducted at source.
HMRC have released their annual numbers for non-UK domiciled taxpayers and estimates show that the number of non-doms in the UK for 2017/18 have again decreased compared to the previous tax year.
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We are publishing a day early this week. As it's 'the silly season'* we have more tax bait, this time seven things you can do to improve your tax health (and that of your employees). Some of them will help your actual health too...
HMRC has published ‘Qualitative research to understand digital tech businesses’ about research undertaken to understand how digital technology businesses deal with tax.
Institute of Chartered Accountants in England and Wales (ICAEW) members have reported considerable delays in HMRC's processing of Research and Development (R&D) claims, affecting both SME R&D relief and R&D expenditure credit (RDEC) claims. Expected processing time of 4 to 6 weeks has turned into 4 to 6 months.
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