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This time we have a bit of a mix: some topical cases, updates on land and property, loan relationships and VAT.
Hello
This time we have a bit of a mix: some topical cases, updates on land and property, loan relationships and VAT.
In Davinder Heaven v HMRC [2017] TC05992 a lack of suitable evidence resulted in penalties for deliberate error for omissions from a tax return for a stressed lawyer.
In Malcolm Tomlinson v HMRC [2017] TC05743 a taxpayer was unsuccessful in claiming employment for National Insurance contributions (NICs) purposes.
In Gareth Clark v HMRC [2017] TC5856 the First Tier Tax Tribunal (FTT) extended the scope of discovery assessments. The case concerned a pensions unauthorised payment charge. The decision was confirmed by the Court of Appeal in February 2020.
In C King v The Sash Window Workshop Ltd [2017] EUECJ C214/16 the European Court has issued its preliminary ruling that a worker is entitled to payment for holiday not taken and where the opportunity to take paid leave has been denied, entitlement continues until they have been given the opportunity to take it.
‘The Taylor Review of Modern Working Practices’ has just been published. It aims to developing proposals ‘to improve the lives of this country’s citizens’. It is not in fact written by a Victorian social reformer but by Matthew Taylor, Chief Executive of the Royal Society of the Arts and his team.
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Making Tax Digital (MTD) for business has been postponed for every tax except VAT and we have new guidance anti-phoenixing rules, an update on the next Finance Bill, new guidance on both Personal Service Companies and Persons with Significant Control.
The government has confirmed that the Finance Bill that was expected to be passed this month will now be delayed and then introduced as soon as possible after parliament's summer recess.