In Bryn Williams v HMRC [2019] TC06963 the FTT held that a taxi firm owner should have registered for VAT; he was not acting as an agent for his drivers when contracting with local authorities.
In Bryn Williams v HMRC [2019] TC06963 the FTT held that a taxi firm owner should have registered for VAT; he was not acting as an agent for his drivers when contracting with local authorities.
In Hargreaves v HMRC [2019] TC07090 HMRC's long delay in raising an assessment on an £84m capital gain meant that there was no 'discovery' and it was invalid.
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This time we are looking at shares, from share purchases to reorganisations.
We are happy to promote some exciting job vacacancies in tax for the amazing tax charities: TaxAid and Tax Help for Older People.
In Philip Hunt v HMRC [2018] TC02528, the First Tier Tribunal (FTT) decided that the Entrepreneurs’ Relief test for a percentage holding in a company’s ‘ordinary share capital’ should be measured by nominal value rather than the number of shares in issue.
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This week we have something of an employment taxes special. It is now P11D season and probably a good time for an employer to consider a compliance review of the previous year and an audit of your systems.
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