Article
Selection of recent Tax Tribunal Cases
October 2023 – December 2023 Time for our latest round-up of some interesting recent First Tier Tribunal tax
GuildHUB
01/2024
A new service from The Guild
Explore our latest resources in one handy place
Article
HMRC lose the long running IR35 case of Atholl House for the 3rd time
The First Tier Tribunal has yet again found in favour of Ms Kaye Adams’ personal service company –
GuildHUB
12/2023
Article
Autumn Statement 2023
Following the Chancellor’s Autumn Statement announced on 22 November, we have highlighted some of the more prominent points:
GuildHUB
11/2023
Article
Selection of recent Tax Tribunal Cases
July 2023 – September 2023 Director receiving employment income was required to file RTI returns Case details: Purple
GuildHUB
10/2023
Article
The importance of adhering to time limits when appealing HMRC decisions
As rights of appeal are set out in law, it is not possible to appeal against every decision
GuildHUB
09/2023
Article
Selection of recent Tax Tribunal Cases
Valid dispensation in place covering subsistence expenses Case details: NWM Solutions Ltd V HMRC [2023] TC08788 The case
GuildHUB
07/2023
Article
Changes affecting 2022-23 P11D returns
From 6 April 2023, HMRC no longer accept paper copies of P11D and P11D(b) forms, meaning employers (except
GuildHUB
06/2023
Article
HMRC to consult on IR35 offset of taxes and new rules for CIS gross payment qualification
Following huge criticism from the Public Accounts Committee on the way HMRC assess and collect underpayments of PAYE
GuildHUB
05/2023
Article
Selection of recent Tax Tribunal Cases
January 2023 – March 2023 Late filing penalties were appropriate and correct Case details: Onuchika Eleonu V HMRC
GuildHUB
04/2023
Article
Eamon Holmes loses IR35 appeal
An appeal by TV favourite Eamonn Holmes, in an attempt to overturn the 2020 decision of the First-tier tax
GuildHUB
04/2023
Article
HMRC loses IR35 case against Gary Lineker
HMRC were pursuing Gary Lineker for nearly £5 million, which the tax authority believed was due under the
GuildHUB
03/2023
Article
Tribunal rules IR35 did not apply to co-commentor role
The First Tier Tribunal has found that Stuart Barnes, the ex-Bath and England Rugby player who was engaged
GuildHUB
01/2023