Lucy Webb
Member Since: 23rd Sep 2019
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Lucy is an ACA and CTA qualified tax writer, who writes about the latest trends in tax and accounting, including IR35 and Making Tax Digital.
Tax Writer
3rd Apr 2020
IR35: Lack of employment rights for deemed employees
An employee is entitled to various employment rights, including (but not limited to): Minimum notice periods Protection against unfair...
HMRC & policy
20th Mar 2020
Taxpayers’ claims for private residence relief denied
Cornelia Simpson Cornelia Simpson [ TC07476 ] purchased a one bedroom flat in Earl’s Court Square in London, which she owned between 5 June...
HMRC & policy
9th Mar 2020
Taxpayer refused excessive cost deductions
During 2013/14, Alistair Jordan was a director of his parent’s company, Rapid Platforms Ltd (RP Ltd). In the same year he incorporated his...
Personal tax
28th Feb 2020
Delay in providing statements was reasonable
On 18 December 2018, HMRC issued Pervez Akhtar an information notice under FA 2008, Sch 36, para 1. This required him to provide a number...
HMRC & policy
10th Feb 2020
Late corporation tax return and payment cost £34,870
Caris Properties Limited (Caris) developed and sold high-end properties. Its accounting period ended 30 September 2016, and the filing...
Business tax
28th Jan 2020
Confusion over CGT exemption for new homes
Under concession ESC D49 HMRC permits purchasers of homes, who can’t immediately move into the property, to treat the first period of...
Personal tax
17th Jan 2020
No reasonable excuse for agent’s blunders
HMRC issued Pettitt with a notice to file his 2016/17 self-assessment tax return on 6 April 2017. This return was eventually filed...
HMRC & policy
13th Jan 2020
HMRC penalised director instead of company
Angela Salazar [ TC07398 ] was the sole director of Spanish and Coffee Limited (S&C Ltd) which contained a language teaching business...
HMRC & policy
3rd Jan 2020
Entrepreneurs’ relief: Efforts to sell amounted to trading
In order to access the 10% tax rate on capital gains available under entrepreneurs’ relief (ER), all the conditions set out in TCGA 1992 ss...
Business tax
16th Dec 2019
No relief for taxpayers with no trade
Stephen Reneaux and Lynne Reneaux-Smith ( TC07441 ) jointly acquired two units of commercial premises in Slough (the premises) in 1993 and...
Business tax