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Enterprise management incentive replacement options
Transferring the benefit
Improvements needed to CEST, says CIOT
HMRC’s check employment status for tax (CEST) tool must be improved if the rollout of the off-payroll working rules to the private sector is to work properly. Further, it...
Exploitation activities include decommissioning
C Dunne (
TC6979
)
Classification of vehicles supplied to employees
CRC v N Payne, C Garbett, Coca-Cola European Partners GB Ltd,
Upper Tribunal
(Tax and Chancery Chamber),
22 March 2019
Social security regulations and personal service companies
Big Bad Wolff Ltd v CRC,
Upper Tribunal
(Tax and Chancery Chamber), 9 April 2019
Diesel supplement to meet euro standard 6d
A new fuel type has appeared on form P46 (car) called ‘fuel type F – diesel cars meeting Euro standard 6d’ with effect from 6 April 2019. This replaces previous...
Information for employers in the event of a no-deal Brexit
HMRC has published an EU exit edition of its Employer Bulletin. It includes guidance on National Insurance for UK and EU workers should the UK leave the EU without a deal.In...
Coding notifications are on their way to employers
HMRC has begun issuing P9 notice of coding email notifications and expects to complete the process by 22 March. These state that the codes for the tax year starting 6 April...
Loan charge awareness letters sent to 40,000 people
In response to requests made under the Freedom of Information Act, HMRC stated it has sent awareness letters to 40,780 people in and outside the UK since November 2017 to tell them...
Whether there was a contract of service or for services
Petrol Services Ltd (
TC6907
)
More time for some to pay the loan charge
Some contractors who settle their use of loan schemes will have more time to pay the tax due.HMRC has amended the guidance for contractors who wish to settle their tax affairs...
Penalties for failure to file nil returns
Tarrant Howl Ltd (
TC6788
)
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence