In part two of this article, Neil Tipping examines HMRC’s vigorous approach to Private Residence Relief claims Selling the land after selling property A common issue relates to where you want to keep hold of part of a large garden…
Category: HMRC
HMRC and PPR : Castles under siege?
Castles under siege: HMRC and PRR HMRC’s vigorous approach to Private Residence Relief claims is keeping the tax tribunals busy, says Neil Tipping Everyone is aware that one of the most generous reliefs available, at a time when the Government…
This is Vat not M&S Vat
I just felt I had to report a case before the tribunal brought by Marks & Spencer. The case revolved around an M&S offer of “dine in for two for £10 with free wine”. Yep, the advert looked great, you…
Contractor Corner : Tv Presenters to the Fore
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…
Tax Matters are effecting Immigration disputes so be aware
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…
Setting up an Agent Services Account is one thing, getting into it can be something else altogether
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…
Appeal Upheld over Missing HMRC Letters
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…
Time Limits for Discovery Assessments Clarified
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 Stubborness Prolongs IR35 Agony
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…
Death: the Ultimate Tax Planning
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…