Issue: Vol 173, Issue 4437

HMRC’s fixation with non-payroll labour and false self-employment

Input tax on management fees for an endowment fund and the University of Cambridge case

Arguments in support of the control premium

The taxman’s powers to withhold repayments

Air conditioning was installed in a restaurant more than six months before it opened. A claim to input VAT incurred by the business was denied on the basis that this comprised a supply of services and...

The question of whether companies are connected continues to cause confusion. Two companies have some shareholders in common, but they have differing shareholdings and there is also a debt existing...

The shareholder directors of a financial services company wish to sell it in such a way that their sale proceeds will qualify for capital gains tax entrepreneurs’ relief without passing on the...

An employee was loaned £250,000 by an employee benefit trust, ostensibly to purchase an investment property. On that basis, no P11D was prepared, but it has now come to light that £50,000 was retained...

 Allowances transfer  Is it too late to claim capital allowances on properties acquired three years ago? We act for a UK resident adult who was gifted a portfolio of commercial properties by his...

Payroll giving HMRC are consulting on draft regulations to reduce payroll giving donation handover time. The new rules in most cases will require payroll giving agents to hand over donations to...

Users of avoidance schemes will be expected to pay tax upfront under proposals issued by HMRC. A new consultation document, Tackling Marketed Tax Avoidance, outlines plans to extend accelerated...

HMRC plan to recover the amounts paid out in VAT claims made under the terms of Revenue and Customs Brief 11/10, following the Court of Appeal decison in favour of the taxman in CRC v The Rank Group...

HMRC have produced two documents to assist companies set to see changes to their preparation of financial statements over the coming years. The papers provide an overview of the tax considerations...

HMRC are planning to ramp up their online solutions through a recruitment drive in the north-east. The department plans to hire more than 50 specialists to build digital services that will make tax...

Interim report plans to patch up “fiscal footwear”