SME Tax News

In Philip Hunt v HMRC [2018] TC02528 the FTT decided that the Entrepreneurs’ Relief test for a % holding in a company’s ‘ordinary share capital’ should be measured by nominal value rather than the number of shares in issue.

What was the difference between the facts and circumstances of the recent IR35 decisions on radio and TV hosts, Kay Adams, Lorraine Kelly and Christa Ackroyd?


This week we have something of an employment taxes special. It is now P11D season and probably a good time for an employer to consider a compliance review of the previous year and an audit of your systems. 

Block of fees for sale, sole traders within self assessment trading under the VAT threshold. West Dorset, grf £28,000. An ideal purchase for someone wishing to expand their practice or for a semi-restired accountant.

We are looking for tax advisers who are interested in flexible working, have practical experience in working in SME tax and want to work with us in looking after our many and varied clients.

In Atholl House Productions Limited v HMRC [2019] TC07088 the FTT found that TV presenter Kay Adams was not subject to IR35; she was an independent provider of services carrying on a profession on her own account.