In Alan Parry Productions Ltd v HMRC [2022] TC08519, the First Tier Tribunal (FTT) held that the control and mutuality of obligation tests were satisfied. The terms of Mr Parry’s contracts with BSkyB were consistent with him being an employee.
SME Tax News
The First Minister of Wales, Mark Drakeford and the leader of Plaid Cymru, Adam Price, have announced a package of measures intended to address the high numbers of second homes in Wales.
In Nicholas Close, Andrew Nuttall and Graham Chisnall v HMRC [2022] TC8518, the First Tier Tribunal (FTT) examined the market value of AIM listed shares gifted to charity, reducing them on the basis that there was little evidence of trading on what was an illiquid market.
In Northern Gas Networks Ltd v HMRC [2022] EWCA Civ 910, the Court of Appeal (CoA) found that Land Remediation Relief was not available to a company as its continued pumping of gas through ageing pipelines had contributed to the contamination.
Missed our SME Tax Web-updates in June? Here is a summary of the month.
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We have quite a mixed bag of tax news, business news and other news this week, together with a selection of new guides and updates.
The annual review of the Investing in Women Code shows that significant steps have been made in increasing lending to women entrepreneurs in 2021 but that the percentage of women-led business applying for funding remains behind all-male founder teams.
There are signs that the Treasury’s Women In Finance Charter could be losing momentum. For the first time in six years of operation, the percentage of females at the top of financial institutions has remained flat at just 33% in 2021 compared to 2020.
Despite registering to vote and voting in equal numbers to men, women still only make up only one-third of MPs in the House of Commons and even fewer are standing Peers in House of Lords.
The government has launched a call for evidence, ‘Developing a tourist accommodation registration scheme in England’ as part of its ‘Tourism Recovery Plan’. This seeks to explore the benefits and challenges presented by the rise in short-term and holiday letting as seen in England over the last 10 to 15 years.