HMRC suffers IR35 tribunal defeat

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In a recent IR35 / employment status case a TalkSport presenter was found not to be inside IR35 or acting like an employee because TalkSport did not have sufficient control over the presenters’ work. The tax tribunal also noted that the presenter did not integrate with staff, attend staff meetings or events and had no […]

Partnership expenses

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Usually all business expenditure relating to a partnership is recorded in their books and records and therefore in their accounts and self-assessment tax return. If partners have incurred business expenditure paid for privately, there is an option to record this as an additional tax deduction within the partnership tax return. Note that it is not […]

Claiming VAT on overpayments

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A recent VAT case confirmed that the amount paid by a customer will usually be the amount subject to VAT, even if the customer has paid more than the advertised price. Incredibly the facts of the case revealed that National Car Parks (NCP) have received over £2.5 m in overpayments due to car park machines […]

HMRC online tax services

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A recent tax case confirmed that penalties of £1,300 were payable by a taxpayer who claimed to have never received a notice to file a tax return. The tax tribunal found that the taxpayer’s online tax account had been flagged to receive electronic communications only and an email address had been provided by the taxpayer. […]

Student loans

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When a student loan is coming to an end there can be accidental overpayment of the loan by the tax system. This can be avoided by paying the loan company directly which is allowed during the last two years of the student loan.

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