In Martin Clunes v HMRC [2017] TC05692 the tax tribunal decided that a well known actor did not have any special right to privacy in relation to an application made ahead of a potential tax appeal against the disallowance of cosmetic surgery as deduction from his trading profits.
HMRC's CEST 'Check Employment Status for Tax'. This tool can be used by workers, agencies and engagers in order to determine whether a worker is employed or self-employed for tax purposes.
In Simon Fry v HMRC [2017] UKFTT 0158 the First-Tier Tribunal (FTT) found, that in calculation of tax penalties for errors in a return, 'potential lost revenue' should be calculated with reference to the taxpayer’s future plans, such as becoming non-resident.
HMRC have issued their Agent Update for February / March 2017: we have summarised the key content for you with links to our detailed guidance on the topics covered.
The ICAEW have published Tax Representation 15/17 ‘Workers’ Services provided to public sector through intermediaries’. It highlights a number of concerns with the proposed changes for Personal Service Companies (PSCs) working in the public sector, and suggests that they be postponed until 2018.
The way that some self-employed taxpayers report their business profits to HMRC is set to change under the Making Tax Digital (MTD) for business regime, when it begins to apply to Income Tax reporting.
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