Article
Selection of recent Tax Tribunal Cases
Late filing tax-geared penalty due for late filing of tax return Case details: Neal Futcher V HMRC [2022]
Julia Clutterbuck
01/2023
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Article
HMRC announce MTD implementation is to be delayed by 2 years
Making Tax Digital (MTD), the initiative from HMRC that aims to digitise the tax system, was set to be mandatory for
GuildHUB
12/2022
Article
HMRC announce changes for requests for CIS payment and deduction statements
HMRC have announced in their December Employer Bulletin that they have changed the way in which they will
GuildHUB
12/2022
Article
Autumn Statement 2022
Following the Chancellor’s Autumn Statement announced on 17 November, we have highlighted some of the more salient points:
GuildHUB
11/2022
Article
Selection of recent Tax Tribunal Cases
July 2022 – September 2022 Personal Lability Notice upheld as director found to be negligent Case details: David
Julia Clutterbuck
10/2022
Article
Budget changes to IR35
Following an earlier comment from the now Prime Minister Liz Truss to simplify the off-payroll/ IR35 rules to
GuildHUB
09/2022
Article
HMRC review IR35 guidance in response to Public Accounts Committee criticism
HMRC have responded to criticisms levelled at it in a report published by the Public Accounts Committee (PAC)
GuildHUB
09/2022
Article
HMRC launch consultation on collecting more data from taxpayers
HMRC have published a consultation document seeking opinions on its proposed options to look at increasing the range
GuildHUB
08/2022
Article
Agency legislation applied as workers were not found to be engaged through their PSCs
K5K Limited (K5K) operated as an employment agency in the healthcare sector, supplying healthcare workers and nurses to
Julia Clutterbuck
08/2022
Article
Selection of recent Tax Tribunal cases
Penalty appeal allowed as it was reasonable in all circumstances not to have taken the necessary corrective action
GuildHUB
07/2022
Article
IR35 win for HMRC as contract terms favour employment
In yet another case involving a high-profile Sky Sports presenter, Alan Parry, a well-known football commentator, has lost
GuildHUB
07/2022
Article
Umbrella Company faces £11m bill for underpaid tax
A recent decision by a First Tier Tax Tribunal found that Exchequer Solutions Ltd (ESL), an umbrella company
Richard Clutterbuck
06/2022