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Establishing the facts
KEY POINTS
- Case studies demonstrate complex situations and the need to determine the facts.
- Was a worker an employee or a partner in a business?
- Teasing out the facts in a ‘wholly and exclusively’ test.
- Is there evidence of intention?
- Review business record-keeping; would this stand up to scrutiny?
- A telephone conversation with HMRC may be
On a Friday afternoon about 60 tax practitioners representing the main professional bodies and HMRC representatives gathered for what is becoming an annual joint tax workshop hosted by Taxation at its offices in Sutton South London. It was impressive to see such a range of tax practitioners share ideas with each other and with HMRC colleagues – all participating in what was a thriving forum grown from...
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