In Jensal Software Ltd v HMRC [2018] TC06501 the First Tier tribunal (FTT) held IR35 did not apply to an IT contractor working for the DWP; the level of control fell far below the sufficient degree required to demonstrate a contract of service.

In JP Whitter (Water Well Engineers) Limited v HMRC [2018] UKSC 31, the Supreme Court (SC) agreed that HMRC did not have to consider the wider impact on the taxpayer’s business when cancelling its Construction Industry Scheme (CIS) gross payment status.

The Office of Tax Simplification (OTS) has published its review of ‘Accounting depreciation or capital allowances? Simplifying tax relief for tangible fixed assets’, which considered replacing capital allowances with depreciation.

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We have lots of updates this week as well as the next in our series of A-Z expense guides, this time looking at Artists.

Following its establishment in October 2017, the Charity Tax Commission are undertaking a full review of the tax system for charities. The ‘Charity Tax Commission – call for evidence’ has been published to assist with the review.