A upper tier tribunal ruling has clarified the employment status of agency workers and confirmed the importance of substitution as a sign that personal services are not being supplied.
tax tribunal
Individuals making a Capital Gains Tax (CGT) disposal should bear in mind a recent tribunal clarifying beneficial and legal ownership issues, according to Essex-based accountant Rickard Keen.
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A training provider will appeal against an upper tier tribunal ruling about travel expenses and tax relief. Nick Huber reports.
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Heard the one about a farmer, a driveway and capital expenditure? All three featured in an intriguing tax tribunal case which has lessons for all types of business. Nick Huber reports
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HMRC could be on the verge of changing its stance on reasonable excuses for late filing and penalty cases, according to tax tribunal judge Geraint Jones QC.
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Housing associations, charities, and financial services companies who rely on temporary staff could pay millions of pounds more in VAT charges to recruitment agencies after HMRC said it would disre
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A recent blog post from ICAS director of tax Derek Allen highlighted a brace of tribunal cases where HMRC came up short in its approach to discovery assessments.
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First Tier Tribunal judge Edward Sadler disagreed with HMRC’s assessment of an IT contractor’s employment status and upheld his appeal in the Primary Path v HMRC case (TC 01306) last month.
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