Mansworth Losses and Legitimate Expectation

On 30 July 2017 the Court of Appeal handed down its judgment in the case of The Queen on the Application of Ralph Hely-Hutchinson v The Commissioners for HM Revenue & Customs [2015] EWHC 3261 (Admin), which broadly sets out the limits of a...

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Onshore Employment Intermediaries Legislation – HMRC’s best kept secret?

Do you consider whether your clients would be classed by HMRC as an employment intermediary? The answer to this question is extremely important following the legislative changes in The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations...

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When should a sub-contractor charge VAT and when can they zero-rate?

In a case released on 14 July 2017, Summit Electrical Installations Limited v Revenue and Customs Commissioners [2017] UKFTT 564 (TC), the First-tier Tribunal found that the same supplies could be zero rated either as supplies for the construction...

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Making Tax Digital Announcement

The Government announced yesterday significant changes to the Making Tax Digital (MTD) timeframe. MTD was first due to come into force as from April 2018 for Income Tax and Class 4 NIC purposes for those businesses and landlords whose turnover...

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Principal Private Residence Relief and the permitted area

The First-tier Tribunal recently considered the case of William and Hazel Ritchie [2017] UKFTT 449 (TC) which involved the disposal of a main residence. Not only did the property exceed 0.5ha, there was also a gap of seven and a half years between...

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