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Welcome to Contractor Corner, the series written specifically by Qdos Contractor for accountants with clients who are contractors As if IR35 reform was not enough, HMRC resurrect the MSC legislation A recent Tribunal case involving Costelloe Business Services (CBS), who…
John Sheehan is concerned at how much emphasis is put on tax matters during immigration disputes My experience of courts and tribunals is similar to that of hospitals – there’s a lot of hanging around. The most recent waiting experience…
David Cox documents the trials and tribulations he endured when he signed up for an Agent Services Account For my sins, very few of which I can now recall, I have worked in accountancy since time immemorial, and in taxation…
A case of disputed late filing penalties saw the First Tier Tribunal (FTT) uphold an appeal by an employee who claimed that HMRC should have known his address as they had previously been in correspondence with him. In Oliver Ralph…
HMRC has clarified the rules on time limits for making a discovery assessment into a tax return where the loss of tax is due to avoidance. As a result, it has updated the HMRC internal manual, SALF411 – Enquiries into…
HMRC stubbornness prolongs IR35 agony for contractors, says Andy Vessey In the early days of IR35 enquiries, there existed a partisan attitude among some maverick Status Inspectors that ensured such investigations were long and drawn out, and tortuous for the…
Mark McLaughlin highlights tax planning on gifts between spouses or civil partners that might help some couples at a time they would probably prefer not to think about “In this world nothing can be said to be certain, except death…
Here’s an update on recent HMRC successful investigations and prosecutions HMRC loses £300k chocolate brownie VAT case A health food brownie containing dates and brown rice bran has been deemed a cake – and so free from VAT charges –…
Mark McLaughlin looks at a recent case in which the tribunal suggested an approach when considering whether a taxpayer has a reasonable excuse for failure to comply with certain tax obligations The imposition of penalties by HMRC is a constant…
Russell Cockburn considers the use of tax case decisions in disputes with HMRC One of the things I get slightly annoyed about when I am advising others on disputes with Inspectors of taxes is the way they occasionally use tax…