In the English Bridge Union v HMRC (Case C-90/16) the EU’s Advocate General has formed an opinion that contract bridge is a sport for VAT purposes.
SME Tax News
In Karen Vrange v HMRC [2017] EWHC 1055 a taxpayer who ignored warnings about the Swiss bank levy was unable to claim back the levy paid under the UK/Switzerland cooperation agreement following disclosure of her offshore bank accounts.
In Gresh v RBC Trust Company (Guernsey) Ltd and HMRC (judgment 6/2016) Guernsey’s Royal Court would not allow trustees to set aside a decision that caused a beneficiary an unexpected tax charge on his pension lump sum.
In Richard Steven Ward v HMRC [2017] TC05919 HMRC incorrectly disallowed a negligible value claim: it was sent by email and poorly worded.
In Ball UK Holdings Limited v HMRC [2018] TC05920 the First Tier Tax Tribunal (FTT) considered whether changes in a group's functional currency met compliance with UK GAAP and corporation tax.
The Supreme Court has issued its judgement in RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45 and has agreed with HMRC that loans made to employees under the club's EBT loan scheme were in fact remuneration and so subject to tax and NIC.
The Pensions Regulator have published a case relating to Johnsons Shoe Company and a £40,000 fine for failing to comply with their auto-enrolment duties.