SME Tax News

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.

In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2019] UKUT 0090 the Upper Tribunal confirmed that for car benefits two VW Kombis were car and a Vauxhall Vivaro was a vans for the purpose of assessing employee benefits.

HMRC have published their Employer Bulletin for April 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.

In Middlesbrough Football & Athletic Company (1986) Limited v HMRC ET 2501182/2018 the Employment tribunal held that deductions from pay for season tickets should not be taken into account when assessing whether employees had been paid the national minimum wage (NMW).