In DELTA Merseyside Limited and Anor v Uber Britannia Limited [2024] EWCA Civ 802, the Court of Appeal (CoA) overturned the High Court's ruling, finding that Private Hire Vehicle Operators (PHVOs) outside London can be treated as agents for VAT purposes.
In Marcus v Marcus [2024] EWHC 2086 (Ch), the High Court found that a settlor’s non-biological child was their child for the purposes of being a trust beneficiary.
According to various sources in the press, Liverpool Council has rejected a claim for agricultural business rates relief for an empty office building that was claimed to be used as a snail farm. In a previous case back in 2021, the courts ruled that a lease granted for a Heliculture business was a sham.
HMRC has confirmed that employers will not need to start providing more detailed employee hours data through PAYE Real-Time Information (RTI) until April 2026. The draft legislation was previously expected to take effect from April 2025.
HMRC have recently redesigned and replaced the IHT100 suite of Inheritance Tax (IHT) forms that are used to report transfers by trusts and Chargeable Lifetime Transfers (CLTs) by individuals.
Free Study Skills Session: Preparing for Your Tax Exams on 10th September 2024 at 12 PM.
HMRC have published their Employer Bulletin for August 2024. We have summarised the key content for you, with links to our detailed guidance on the topics covered.
Hello,
Our highlights this week include a briefing on the reporting obligations for digital platforms. We have posted a reminder for ICAEW firms: the PI insurance rules change in September. We have more 'one-to-many' letters from HMRC and some non-tax items of interest too, plus more 'stories from the tax tribunals'.
Local authorities in England and Wales have been warned about the use of charitable land for which they are acting as trustees. The Charity Commission for England and Wales (the Charity Commission) has written warning them not to improperly dispose of or change the use of land for which they have responsibility.
In James Winfield v HMRC [2024] TC9259, the First Tier Tribunal (FTT) rejected every argument advanced by HMRC when it tried to defend its decision to deny a claim for Stamp Duty Land Tax (SDLT) Multiple Dwellings Relief (MDR) in respect of a house with an annexe. The taxpayer, who cannot claim back costs against HMRC, had his appeal allowed.
