In Tim Healy v HMRC [2015] TC04425 an actor was unsuccessful in claiming tax relief for renting a flat when working away from home. His admission that he wanted a spare room to accommodate potential guests meant that the expense was not "wholly and exclusively incurred" for the purpose of his business.
Following reports that a recruitment company has been caught out promoting a scheme to abuse the Employer's NICs allowance. HMRC has published a new anti-avoidance Spotlight, "Employment Allowance Avoidance scheme - contrived arrangements caught by existing rules".
HMRC says that it will not challenge a self assessment late filing penalty in cases where the taxpayer has a reasonable excuse for not filing their tax return on time and has made an appeal.
In Secretary for State v Knight UKEAT/0073/13/RN the sole director and shareholder of a company made a successful claim for redundancy pay when her company creased trading.
What penalties apply to the Annual Tax on Enveloped Dwellings (ATED) regime? When can they be charged?
Chancellor George Osborne has announced that he will be holding a second Budget of 2015 on 8 July. He says that this will be a budget for "working people".
Page 167 of 178