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.
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.
A training provider will appeal against an upper tier tribunal ruling about travel expenses and tax relief. Nick Huber reports.
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
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.
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
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.
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.