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In Richard Villar v HMRC [2018] TC 6983 the FTT held that the sale of the business of an orthopaedic surgeon was a disposal of capital and not merely of a right to income.
Perhaps the one thing that everyone can agree on is that Brexit has become a national crisis and an embarrassment to us Brits. Nichola Ross Martin suggests a way out of the log jam.
In Albatel Limited v HMRC [2019] TC07045 the First Tier Tribunal allowed appeals against assessments of £1.2m on Lorraine Kelly’s personal service company; IR35 did not apply, ITV did not employ her, it was buying her brand.
Draft legislation has been published for the new Structures and Buildings Allowance which differs from the original proposals announced in October 2018.
Hello
Some more interesting news on the 'disguised remuneration' loan charge this week. It turns out that one of the major promoters of self employed disguised schemes did not notify the schemes under DOTAS. By co-incidence, there is a growing realisation that HMRC's estimates that only some 50,000 people are affected by the coming loan charge may be woefully low.
In Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521 three employed workers were unsuccessful in claiming tax relief on for the costs of launtry and personal hygiene. They were unable to prove how much they had spent and whether the costs were incurred in performance of their duties as employees.