In Aegis Vision Limited and Sanjay Agarwal [2019] TC7038 the provision of a chauffeur and car was a taxable benefit despite some efforts to ensure that the chauffeur was self employed and providing car services in that capacity.
SME Tax News
In Cheshire Cavity Storage 1 Limited -and- EDF Energy (Gas Storage Hole House) Limited v HMRC [2019] TC07301 the FTT dismissed claims to capital allowances on underground gas storage cavities. They were not plant and machinery.
HMRC have published their Employer Bulletin for August 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.
In Stephen Hoey v HMRC [2019] TC07292, the First Tier Tribunal (FTT) held that discovery assessments on EBT loans that had been disclosed by the taxpayer were valid and HMRC could decide to transfer the tax due from the employer to the employee.
HMRC have issued the Agent Update for August/September 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
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We are trying to keep it light this week as so many folk are away on their holidays. We do feature a really interesting VAT case which is also useful if you are one of many of those advisers who ask what can my employment agency client do to remain more competitive?
Our list of ten surprising effects of the uncertainty being caused by Brexit.
In HMRC v Hargreaves Lansdown [2019] UKUT 246 the Upper Tribunal held that loyalty bonuses were annual payments and should have had tax deducted at source.
HMRC have released their annual numbers for non-UK domiciled taxpayers and estimates show that the number of non-doms in the UK for 2017/18 have again decreased compared to the previous tax year.
HMRC has published ‘Qualitative research to understand digital tech businesses’ about research undertaken to understand how digital technology businesses deal with tax.