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.
SME Tax News
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 modified VW Kombis were cars and a Vauxhall Vivaro was a vans for the purpose of assessing employee benefits. This case was subsequently appealed and the Court of Appeal made a different conclusion.
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).
In Hull City AFC (Tigers) Limited v HMRC [2019] TC7074 the FTT decided that payments made to Geovanni Gomez’s offshore company under an image rights contract were employment income and not consideration for the licensing the footballer’s image rights.
HMRC have issued the Agent Update for April/May 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
Hello
Just a short update this week. Due to the Easter holiday there is very little in terms of 'latest tax news' and so we have picked our selection of new Private Client case decisions. We also feature a really useful VAT decision.
In Lily P Tang v HMRC [2018] TC 6965 the FTT decided that a bare trust for a family member can exist without formal documents if that is supported by other evidence.