In Middlesbrough Football & Athletic Company (1986) Limited v HMRC ET 2501182/2018 the Employment tribunal held that deductions from pay for season tickets should not be taken into account when assessing whether employees had been paid the national minimum wage (NMW).
SME Tax News
In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2019] UKUT 0090 the Upper Tribunal confirmed that for car benefits two modified VW Kombis were cars and a Vauxhall Vivaro was a vans for the purpose of assessing employee benefits. This case was subsequently appealed and the Court of Appeal made a different conclusion.
HMRC have published their Employer Bulletin for April 2019. We summarise the key content for you, with links to our detailed guidance on the topics covered.
HMRC have issued the Agent Update for April/May 2019. We have summarised the key content for you with links to our detailed guidance on the topics covered.
In Hull City AFC (Tigers) Limited v HMRC [2019] TC7074 the FTT decided that payments made to Geovanni Gomez’s offshore company under an image rights contract were employment income and not consideration for the licensing the footballer’s image rights.
Hello
Just a short update this week. Due to the Easter holiday there is very little in terms of 'latest tax news' and so we have picked our selection of new Private Client case decisions. We also feature a really useful VAT decision.
In Lily P Tang v HMRC [2018] TC 6965 the FTT decided that a bare trust for a family member can exist without formal documents if that is supported by other evidence.
From 1 May 2019 HMRC are increasing their fees for money laundering supervision. If your business turnover is less than £5,000 you can apply for a ‘small business’ reduction.
In Sean Kirby v Revenue & Customs [2019] TC07054 the First Tier tribunal (FTT) held that pension income paid to Mr Kirby’s ex-wife remained taxable on him as there was no pension sharing order in place.
In R (on the application of Derry) v HMRC [2019] UKSC 19 the Supreme Court dismissed HMRC’s appeal; HMRC had opened the wrong type of enquiry into a share loss relief carry back claim.