IR35: the story behind this week's headlines

Last Updated: 31 August 2023

In Paya Limited and Tim Wilcox Limited v HMRC [2016] TC03856 the BBC fails to persuade the First Tier Tax Tribunal (FTT) that 'Aunty knows best' when it comes to IR35 witness evidence

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HMRC Tax refund more phishing

Last Updated: 31 August 2023

HMRC: Tax refund received. If you get one of the following emails, it's not from HMRC. Don't click on the links, you are not really getting a refund.

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Landlords lose interest relief court case

Last Updated: 31 August 2023

A group of landlords have lost their High Court attempt to force a judicial review of legislation to reduce tax relief on buy-to-let interest payments from April 2017.

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CIOT urges chancellor to reform tax policy making

Last Updated: 31 August 2023

The Chartered Institute of Taxation (CIOT) have written an open letter to Phillip Hammond asking him to reform the way tax policy is made in the UK.

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Careless error leads to pensions charge

Last Updated: 31 August 2023

In Peter Browne v HMRC [2016] TC05331 a careless delay in transferring funds between pension plans led to an unauthorised payment charge for the taxpayer.

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Northern Ireland Corporation Tax

Last Updated: 31 August 2023

HMRC's draft guidance on the new Northern Ireland Corporation Tax regime paves the way for a lower rate of Corporation Tax than the rest of the UK.

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  1. Managing Pay As You Earn in real time: challenges faced by micro-employers
  2. A Scottish approach to taxation call for evidence
  3. Change in flat rate scheme percentage can be backdated
  4. Autumn Statement date announced
  5. No Class 1A NIC liability? Tell HMRC online

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