In Mainpay Limited v HMRC [2024] UKUT 0023, the Upper Tribunal (UT) confirmed that employees of an umbrella company couldn't claim an allowable deduction for reimbursed travel or subsistence expenses. Each agency assignment was deemed a separate employment, making the underlying workplace permanent.
In Luis Carvajal and Anor v HMRC [2024] TC09248, the First Tier Tribunal (FTT) found that HMRC could not pursue underpaid Inheritance Tax (IHT) of £588,700 on an ineffective IHT planning arrangement as a clearance certificate had been issued by HMRC, in error.
HMRC's Wealthy Team are sending a one-to-many letter to individuals with annual earnings over £200,000 who have a dormant account with HMRC, received a Notice to File a tax return for 2021-22 but did not file, and those who have never registered for Self Assessment.
HMRC have published their Agent Update for August 2024. We have summarised the key content with links to our detailed guidance on the topics covered.
In the Employment Appeal Tribunal (EAT) case of HMRC v Lees of Scotland Ltd [2024] EAT 120, a company that operated a voluntary savings scheme was found to have breached the National Minimum Wage (NMW) regulations, reversing an earlier decision by the Employment Tribunal.
Hello,
This time we have a new Employer Bulletin from HMRC and a CPD special on Partnerships: What's New 2024-25. We also look at snail farming and business rates relief, Uber's VAT, what it means to be a child and there is good news for employers, the reporting of employee hours is deferred for now.
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.